{"id":17053,"date":"2018-07-10T09:32:34","date_gmt":"2018-07-10T09:32:34","guid":{"rendered":"https:\/\/www.rc-sroc.com\/precos-de-transferencias\/"},"modified":"2020-12-10T09:52:53","modified_gmt":"2020-12-10T09:52:53","slug":"transfer-prices","status":"publish","type":"page","link":"https:\/\/www.rc-sroc.com\/en\/transfer-prices\/","title":{"rendered":"Transfer Prices"},"content":{"rendered":"<div class=\"wpb-content-wrapper\">[mk_page_section bg_image=&#8221;\/wp-content\/uploads\/2019\/03\/sroc-sociedade-de-revisores-e-auditores-ribeiro-da-cunha-associados-precos-e-transferencia-1.jpg&#8221; bg_image_portrait=&#8221;\/wp-content\/uploads\/2019\/03\/sroc-sociedade-de-revisores-e-auditores-ribeiro-da-cunha-associados-precos-e-transferencia-mobile-1.jpg&#8221; bg_position=&#8221;center center&#8221; bg_repeat=&#8221;no-repeat&#8221; bg_stretch=&#8221;true&#8221; enable_3d=&#8221;true&#8221; bg_gradient=&#8221;vertical&#8221; video_color_mask=&#8221;rgba(0,0,0,0.3)&#8221; video_opacity=&#8221;1&#8243; min_height=&#8221;400&#8243; full_width=&#8221;true&#8221; top_shape_style=&#8221;curve-top&#8221; bottom_shape_style=&#8221;folded-bottom&#8221; sidebar=&#8221;sidebar-1&#8243;][vc_column][mk_page_title_box page_title=&#8221;TRANSFER PRICES&#8221; page_subtitle=&#8221;LEGAL CONSULTING&#8221; section_height=&#8221;500&#8243; bg_repeat=&#8221;no-repeat&#8221; bg_stretch=&#8221;true&#8221; bg_effects=&#8221;parallax&#8221; font_size=&#8221;42&#8243; title_letter_spacing=&#8221;2&#8243; font_color=&#8221;#ffffff&#8221; font_weight=&#8221;bolder&#8221; padding=&#8221;30&#8243; sub_font_size=&#8221;20&#8243; sub_font_color=&#8221;#ffffff&#8221; sub_font_weight=&#8221;600&#8243;][\/vc_column][\/mk_page_section][mk_page_section padding_top=&#8221;80&#8243; padding_bottom=&#8221;80&#8243; sidebar=&#8221;sidebar-1&#8243;][vc_column width=&#8221;1\/4&#8243; css=&#8221;.vc_custom_1529855714582{padding-top: 30px !important;background-color: #f4f4f4 !important;}&#8221;][mk_custom_sidebar sidebar=&#8221;sidebar-1&#8243;][\/vc_column][vc_column width=&#8221;3\/4&#8243; css=&#8221;.vc_custom_1529770513959{margin-top: -20px !important;}&#8221;][mk_padding_divider][vc_column_text disable_pattern=&#8221;false&#8221; el_class=&#8221;bigger-font-size&#8221; css=&#8221;.vc_custom_1607593968293{margin-bottom: 0px !important;}&#8221;]IRC taxpayers are required to keep organized a set of information and documentation containing elements able to support the parity with the market of the <strong>conditions practiced in the operations linked to related entities<\/strong> and also the adoption of <strong>the most appropriate methods for determining the conditions of full competition<\/strong>.<\/p>\n<p>For this purpose, we elaborate studies aimed at creating the framework for the collected elements to be included in the documentation process that assures compliance with <strong>article 63 of the Tax Code on Corporate Income (CIRC)<\/strong> and <strong>Administrative Rule (Portaria) 1446-C\/2001 <\/strong>(with the amendments introduced by <strong><b class=\"b5\">Law n.\u00ba 119\/2019, from September 18) <\/b><\/strong>regulations on transfer prices.<\/p>\n<p>We have the <strong>technical expertise and the experience<\/strong> to assist all entities subject to the creation of the <strong>Transfer Pricing Dossier<\/strong>.[\/vc_column_text][vc_row_inner][vc_column_inner][mk_padding_divider size=&#8221;80&#8243;][mk_clients title=&#8221;a few of our clients&#8221; count=&#8221;12&#8243; bg_hover_color=&#8221;#f7f7f7&#8243;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/mk_page_section]\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[mk_page_section bg_image=&#8221;\/wp-content\/uploads\/2019\/03\/sroc-sociedade-de-revisores-e-auditores-ribeiro-da-cunha-associados-precos-e-transferencia-1.jpg&#8221; bg_image_portrait=&#8221;\/wp-content\/uploads\/2019\/03\/sroc-sociedade-de-revisores-e-auditores-ribeiro-da-cunha-associados-precos-e-transferencia-mobile-1.jpg&#8221; bg_position=&#8221;center center&#8221; bg_repeat=&#8221;no-repeat&#8221; bg_stretch=&#8221;true&#8221; enable_3d=&#8221;true&#8221; bg_gradient=&#8221;vertical&#8221; video_color_mask=&#8221;rgba(0,0,0,0.3)&#8221; video_opacity=&#8221;1&#8243; min_height=&#8221;400&#8243; full_width=&#8221;true&#8221; top_shape_style=&#8221;curve-top&#8221; bottom_shape_style=&#8221;folded-bottom&#8221; sidebar=&#8221;sidebar-1&#8243;][vc_column][mk_page_title_box page_title=&#8221;TRANSFER PRICES&#8221; page_subtitle=&#8221;LEGAL CONSULTING&#8221; section_height=&#8221;500&#8243; bg_repeat=&#8221;no-repeat&#8221; bg_stretch=&#8221;true&#8221; bg_effects=&#8221;parallax&#8221; font_size=&#8221;42&#8243; title_letter_spacing=&#8221;2&#8243; font_color=&#8221;#ffffff&#8221; font_weight=&#8221;bolder&#8221; padding=&#8221;30&#8243; sub_font_size=&#8221;20&#8243; sub_font_color=&#8221;#ffffff&#8221; sub_font_weight=&#8221;600&#8243;][\/vc_column][\/mk_page_section][mk_page_section padding_top=&#8221;80&#8243; padding_bottom=&#8221;80&#8243; sidebar=&#8221;sidebar-1&#8243;][vc_column width=&#8221;1\/4&#8243; css=&#8221;.vc_custom_1529855714582{padding-top: 30px !important;background-color: #f4f4f4 !important;}&#8221;][mk_custom_sidebar sidebar=&#8221;sidebar-1&#8243;][\/vc_column][vc_column width=&#8221;3\/4&#8243; css=&#8221;.vc_custom_1529770513959{margin-top: -20px !important;}&#8221;][mk_padding_divider][vc_column_text disable_pattern=&#8221;false&#8221; el_class=&#8221;bigger-font-size&#8221; css=&#8221;.vc_custom_1607593968293{margin-bottom: 0px !important;}&#8221;]IRC taxpayers are required to [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"parent":0,"menu_order":50,"comment_status":"open","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-17053","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Transfer Prices | JM Ribeiro da Cunha &amp; Associados, SROC<\/title>\n<meta name=\"description\" content=\"We have the technical expertise and practical experience to assist the constitution of the transfer pricing dossier required by law. 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