Parity Check

order to determine the quantum of any re-writing of accounts. 1.8 There are several reasons why OECD member countries and other countries have adopted the arm’s length principle. A major reason is that the arm's length principle provides broad parity of tax treatment for members of MNE groups and independent enterprises. Because the arm’s length principle puts associated and independent enterprises on a more equal footing for tax purposes, it avoids the creation of tax advantages or…

compra (ppc) de 2010. Dummy financeiro distribuído proporcionalmente aos setores econômicos. ¹ Sectoral distribution estimated from the national accounts system (IBGE), with constant values in reais of 2010 converted to dollars at purchasing power parity (ppp) of 2010. Financial Dummy distributed in proportion to the economic sectors. ² Corresponde a comércio, comunicações, instituições financeiras, administrações públicas, aluguéis, outros serviços e SIUP, menos geração elétrica. ²…