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Law no. 11281/06, February 20, 2006
Article 11. Import operations performed by an importing company that purchases goods abroad for resale to a predetermined orderer shall not be construed as imports to the account and at the request of third parties.
Article 14. The transfer pricing rules established in Law no. 9430 of December 27, 1996, as regards the import operations provided for in article 11 hereof, apply to both the importer and the orderer."
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