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The concept of associated persons as a key and potentially problematic aspect in transfer pricing Cover

The concept of associated persons as a key and potentially problematic aspect in transfer pricing

Financial Internet Quarterly
Volume 19 (2023): Issue 1 (March 2023)
By: Karel Brychta,  Matheus Chebli de Abreu,  Justina Hudenko,  Lucas Scheremetta Santos and  Lucas Cunha do Valle Poubel  
Open Access
|Mar 2023
Authors

Authors

Karel Brychta

Karel.Brychta@vut.cz

Brno University of Technology, Czech Republic

Matheus Chebli de Abreu

matheuscabreu@usp.br

University of São Paulo, Brazil

Justina Hudenko

justina.hudenko@rtu.lv

Riga Technical University, Latvia

Lucas Scheremetta Santos

scheremetta@ufpr.br

Federal University of Paraná, Brazil

Lucas Cunha do Valle Poubel

poubel@ufmg.br

Federal University of Minas Gerais, Brazil
DOI: https://doi.org/10.2478/fiqf-2023-0003 | Journal eISSN: 2719-3454
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Language: English
Page range: 21 - 33
Submitted on: Oct 19, 2022
Accepted on: Jan 31, 2023
Published on: Mar 29, 2023
Published by: University of Information Technology and Management in Rzeszow
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year
Keywords:
Associated Persons,
Arm´s Length Principle,
Brazil,
Czech Republic,
Latvia,
Transfer Pricing
Related subjects:
Business and economics,
Political economics,
Economic theory, systems and structures,
Microeconomics,
Macroeconomics,
Public finance and fiscal theory

© 2023 Karel Brychta, Matheus Chebli de Abreu, Justina Hudenko, Lucas Scheremetta Santos, Lucas Cunha do Valle Poubel, published by University of Information Technology and Management in Rzeszow
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Volume 19 (2023): Issue 1 (March 2023)
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