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- G20
- Guidelines
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- OECD Transfer Pricing Guidelines 2017
- OECD Transfer Pricing Guidelines 2010
- OECD Transfer Pricing Guidelines 2009
- OECD Transfer Pricing Guidelines 1995
- OECD Transfer Pricing Guidelines 1979
- OECD Model Tax Convention 2017
- UN Manual on Transfer Pricing 2021
- UN Model Double Tax Convention 2017
- Case Laws
- Arm's Length Principle
- Benchmark, Range and Median
- Beneficial Owner
- Burden of Proof
- Business Restructuring
- Commodity Transactions
- Comparability Analysis
- Cost Contribution Arrangements
- Delineation - Substance over Form
- Digital Economy
- Disallowed Deduction
- EU State Aid
- Financial Transactions
- General Anti-Avoidance Rules
- Intangibles - Goodwill Know-how Patents
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- Losses
- Non-Recognition and Recharacterisation
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- Marketing and Procurement Hubs
- Series of Related Transactions
- Services and Fees
- Shares and Dividends
- Tax Avoidance Schemes
- Tax Treaty Interpretation
- Transfer Pricing Documentation
- Transfer Pricing Methods
- Valuation - DCF and CUT/CUPs
- VAT and Customs Valuation
- Withholding Tax (WHT)
- TP News
Tag: Internal Rate Of Return
Brazil vs Petroleo Brasileiro S.A., March 2026, CARF, Case No 16682.721153/2024-88
/ Comparability Analysis, Transfer Pricing Methods, Comparability, Comparability adjustments, Comparability analysis, Comparable Uncontrolled Price method (CUP), Daily charter rate, Internal Rate Of Return, Leasing, Oil and gas, Oil platforms, Penalty/Fine, Selection of comparables
Petroleo Brasileiro S.A. (Petrobras), the Brazilian state-controlled oil company, entered into charter contracts for offshore oil exploration platforms with related parties abroad. For the 2019 calendar year, Petrobras applied the Comparable Uncontrolled Price (PIC/CUP) method to determine transfer ... Read more
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