The Joint Brazil-OECD Transfer Pricing Project, launched in 2018, assessed Brazil’s transfer pricing rules against OECD standards. The project concluded that alignment with international norms would …

Most of the issues identified in Brazil’s transfer pricing framework are highly relevant in this process and commitment to align with the OECD Guidelines will influence the outcome of the accession …

Starting January 2024, Brazil introduced a new transfer pricing framework, aligning with the OECD Guidelines. This transition from a formulaic approach to the arm’s length principle aims to reduce …

in-based regime (hereinafter the Previous Rules) to the arm’s length standard aligned with the OECD Guidelines. As far as commodity transactions between related enti-ties are concerned, Brazil …

Feb 3, 2025 · The world of international taxation and transfer pricing is ever-evolving, and Brazil has taken a significant step forward by aligning its transfer pricing regulations with the OECD TP Guidelines.

Jul 22, 2024 · Brazil's shift to an arm's length standard for transfer pricing, aligned with the 2022 OECD Guidelines, marks a significant change for multinational enterprises. This new regime demands …

• The functional and risk analysis, as well as the choice of transfer pricing method, are closely scrutinized to ensure they align with the economic substance of the controlled transactions.

Throughout the accession process, the OECD will work closely with Brazil to support the adoption of long-lasting reforms to align with OECD standards, best policies and best practices.

Apr 23, 2023 · At the 90 th minute (or 11 th hour to those in the U.S.) of 2022, the Brazilian government issued draft legislation to align Brazil’s transfer pricing regulations with the international standards set …

Dec 13, 2024 · The transfer pricing rules in Brazil underwent a significant transformation, aligning with the OECD’s international standards. This reform aims to increase transparency, reduce tax risks, and …