\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01<\/span>
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306e\u6b66\u7530\u3000\u9ebb\u91cc\u5948\u3067\u3059\uff01<\/span><\/p>\n

\u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/span><\/p>\n

\u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u30d6\u30e9\u30b8\u30eb\u7a0e\u5236\u6539\u6b63\u304c\u767d\u71b1\u8b70\u8ad6\u4e2d\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n

\u30d6\u30e9\u30b8\u30eb\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u65b9\u306f\u2026<\/div>

<\/span>
\n\u30d6\u30e9\u30b8\u30eb\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58\u304c\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span>
\n\u30fb\u30d6\u30e9\u30b8\u30eb\u306e\u57fa\u790e\u77e5\u8b58<\/span><\/a>
\n\u30d6\u30e9\u30b8\u30eb\u306b\u95a2\u3059\u308b\u30bb\u30df\u30ca\u30fc\u306b\u53c2\u52a0\u3057\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span>
\n \u30fb\u30d6\u30e9\u30b8\u30eb\u95a2\u9023\u30bb\u30df\u30ca\u30fc<\/a><\/span><\/div><\/div><\/span><\/p>\n

\u30d6\u30e9\u30b8\u30eb\u7a0e\u5236\u6539\u6b63\u304c\u767d\u71b1\u8b70\u8ad6\u4e2d<\/h2>\n
\u30d6\u30e9\u30b8\u30eb\u3067\u306f\u3001\u73fe\u5728\u3001\u7a0e\u5236\u306e\u6539\u6b63\u306b\u5411\u3051\u3066\u8b70\u8ad6\u304c\u767d\u71b1\u3057\u3066\u3044\u307e\u3059\u3002
\n\u672c\u5e746\u670822\u65e5\u4e0a\u9662\u304b\u3089\u4e0b\u9662\u306b\u63d0\u51fa\u3055\u308c7\u67087\u65e5\u306b\u4e0b\u9662\u3067\u53ef\u6c7a\u3055\u308c\u3066\u3044\u305f2019\u5e74\u61b2\u6cd5\u6539\u6b63\u6cd5\u684845\u53f7\uff08PEC 45\/2019\uff09
\n11\u67088\u65e5\u306b\u4fee\u6b63\u90e8\u5206\u306b\u3064\u3044\u3066\u518d\u3073\u4e0a\u9662\u3067\u53ef\u6c7a\u3055\u308c\u3001\u518d\u3073\u4e0b\u9662\u3067\u306e\u5be9\u8b70\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u3010\u4e3b\u306a\u6539\u6b63\u5185\u5bb9\u3011<\/strong><\/p>\n
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\n2\u7a2e\u985e\u306e\u9023\u90a6\u793e\u4f1a\u4fdd\u969c\u8ca0\u62c5\u91d1\u3067\u3042\u308b\u793e\u4f1a\u7d71\u5408\u57fa\u91d1\uff08PIS\uff09\u304a\u3088\u3073\u793e\u4f1a\u4fdd\u967a\u878d\u8cc7\u8ca0\u62c5\u91d1\uff08Cofins\uff09\u306e\u5ec3\u6b62\u3002<\/p>\n
\u2461ICMS\u304a\u3088\u3073ISS\u306e\u4ee3\u66ff\u3068\u3057\u3066\u8ca1\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08IBS\uff09\u306e\u65b0\u8a2d\u3002
\nIPI\u3001PIS\u304a\u3088\u3073Cofins\u306e\u4ee3\u66ff\u3068\u3057\u3066\u8ca1\u30b5\u30fc\u30d3\u30b9\u8ca0\u62c5\u91d1\uff08CBS\uff09\u306e\u65b0\u8a2d\u3002<\/p>\n
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\n\u307e\u305f\u3001IBS\u3001CBS\u306e\u7a0e\u7387\u306b\u3064\u3044\u3066\u306f\u4eca\u5f8c\u3001\u6cd5\u5f8b\u306a\u3069\u3067\u8a2d\u5b9a\u3055\u308c\u308b\u304c\u3001\u6e1b\u7a0e\u5bfe\u8c61\u3001\u3042\u308b\u3044\u306f\u5bfe\u8c61\u5916\u306b\u306a\u308b\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u306f\u65e2\u306b\u7279\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002
\n\u4f8b\u3048\u3070\u3001\u4e0b\u9662\u3067\u53ef\u6c7a\u3055\u308c\u305f\u6cd5\u6848\u3067\u306f\u3001\u57fa\u790e\u7684\u98df\u7ce7\u54c1\u304a\u3088\u3073\u751f\u6d3b\u7528\u54c1\u3084\u533b\u7642\u54c1\u306a\u3069\u306f\u514d\u7a0e\u3001\u4ea4\u901a\u6a5f\u95a2\u3084\u8fb2\u7523\u7269\u306a\u3069\u306f6\u5272\u306e\u6e1b\u7a0e\u5bfe\u8c61\u3002
\n\u4e00\u65b9\u3001\u71c3\u6599\u3084\u91d1\u878d\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u306fIBS\u3001CBS\u306e\u5bfe\u8c61\u5916\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u4f8b\u5916\u3068\u306a\u308b\u5206\u91ce\u3092\u5b9a\u3081\u308b\u7279\u5225\u7a0e\u5236\u304c\u4eca\u5f8c\u3001\u6cd5\u5f8b\u3067\u5236\u5b9a\u3055\u308c\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n
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\nICMS\u3001ISS\u3001IPI\u3001PIS\u3001\u305d\u3057\u3066Cofins\u306f2033\u5e74\u307e\u3067\u306b\u6bb5\u968e\u7684\u306b\u5ec3\u6b62\u3055\u308c\u308b\u4e88\u5b9a\u3002<\/p>\n
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\u307e\u305f\u3001\u4f8b\u5916\u5206\u91ce\u308233\u304b\u308942\u5206\u91ce\u306b\u5897\u52a0\u3057\u3066\u3044\u308b\u70b9\u3082\u3042\u308a\u3001\u4eca\u5f8c\u306e\u6700\u7d42\u6c7a\u5b9a\u307e\u3067\u76ee\u3092\u96e2\u305b\u306a\u3044\u72b6\u6cc1\u3067\u3059\u3002<\/p>\n
\u9023\u90a6\u6b73\u5165\u5e81\uff08Receita Federal do Brasil\u3001RFB\uff09\u306f\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306eOECD\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u5c0e\u5165\u306b\u3064\u3044\u3066\u3001
\n2023\u5e741\u67081\u65e5\u304b\u3089\u65e9\u671f\u9069\u7528\u3092\u8a8d\u3081\u30012024\u5e741\u67081\u65e5\u304b\u3089\u306f\u5168\u3066\u306e\u4f01\u696d\u306b\u5f37\u5236\u9069\u7528\u3059\u308b\u4e8b\u3092\u767a\u8868\u3057\u305f\u3002<\/p>\n
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\u2462\u6700\u5f8c\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u3067\u3042\u308b1,500\u4e07\u30d6\u30e9\u30b8\u30eb\u30ec\u30a2\u30eb\u672a\u6e80\u306e\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u3092\u884c\u3046\u7d0d\u7a0e\u8005\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u63d0\u51fa\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u304c\u3001\u53d6\u5f15\u306b\u304a\u3044\u3066\u72ec\u7acb\u4f01\u696d\u9593\u539f\u5247\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
\u6ce8\u610f\u70b9\u306f\u4ee5\u4e0b\u3067\u3059\u3002<\/p>\n
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\n\u539f\u5247\u3068\u3057\u3066\u3001\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306fECF\u63d0\u51fa\u5f8c3\u30f5\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u7d0d\u7a0e\u8005\u306f\u305d\u306e\u304b\u306a\u308a\u524d\u306b\u3001\u5c11\u306a\u304f\u3068\u3082\u90e8\u5206\u7684\u306a\u6e96\u5099\u3092\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002
\n2023\u5e74\u30682024\u5e74\u5206\u306e\u79fb\u8ee2\u4fa1\u683c\u7533\u544a\u66f8\u306f\u3001\u65e9\u671f\u9069\u7528\u8005\u306f2024\u5e7412\u670831\u65e5\u307e\u3067\u306b\u3001\u901a\u5e38\u9069\u7528\u8005\u306f2025\u5e7412\u670831\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
2024\u5e74\u304b\u3089\u59cb\u3081\u3066\u9069\u7528\u3059\u308b\u4f01\u696d\u69d8\u306b\u304a\u304b\u308c\u307e\u3057\u3066\u306f\u3001\u65b0\u3057\u3044\u30eb\u30fc\u30eb\u3092\u3057\u3063\u304b\u308a\u3068\u78ba\u8a8d\u3057\u5bfe\u5fdc\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
\u53c2\u7167<\/p>\n
Transfer Pricing Country Profile – Brazil (oecd.org)<\/a><\/p>\n
\u3053\u306e\u8a18\u4e8b\u306b\u5bfe\u3059\u308b\u3054\u8cea\u554f\u30fb\u305d\u306e\u4ed6\u30d6\u30e9\u30b8\u30eb\u306b\u95a2\u3059\u308b\u60c5\u5831\u3078\u306e\u3054\u8cea\u554f\u7b49\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089
\n\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n
$\"\"$ <\/a><\/p>\n
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<\/h2>\n
<\/h2>\n
\u3010PR\u3011\u6d77\u5916\u6700\u65b0\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u30b5\u30a4\u30c8\u300cWiki Investment\u300d<\/h2>\n
$\"\"$ <\/a>
\n\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067Wiki Investment\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n
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\n<\/span>
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\n10\u4e07\u5186\u76f8\u5f53\u306e\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u60c5\u5831\u304c\u95b2\u89a7\u3067\u304d\u308b\u6709\u6599\u4f1a\u54e1\u3092
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\n<\/span>
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\n
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\n
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