BRICS tax cooperation special focus

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

BRICS tax cooperation special focus

bricks-puff.gif

International Tax Review provides taxpayers with in-depth analysis of developments in Brazil, Russia, India, China and South Africa (BRICS), along with the rest of the world.

Download the special report as a PDF

Last week, the five heads of the BRICS' revenue departments pledged to share more information and knowledge about the way they collect tax in their respective jurisdictions.

This special report provides an analysis of how the BRICS intend to cooperate and what it will mean for your company and the way it operates in these countries. We have also included a number of recent articles about developments including India's GAAR, upcoming tax circulars in China; tax-exempt dividends in South Africa, controlled transactions in Russia and tax incentives connected to the Olympics in Brazil. We have also provided an overview of transfer pricing practice in the BRICS.

This information will help you assess how the BRICS are going to impact you multinational operations in the next few years. You can also follow further developments on InternationalTaxReview.com's Premium service and TPWeek.com for tax and transfer pricing news, including regulation updates, taxpayers' perspectives, dispute case analyses and more.

Tweet this     #BRICSfocusITR     LinkedIn group

Contents

brics1-tax-authorities.jpg

BRICS's tax authorities promise to share information

brics2-brazil.jpg

BRAZIL

Tax incentives related to the Olympic and Paralympic Games

brics3-russia.jpg

RUSSIA

Why Guidance on controlled transactions is a headache

brics4-india.jpg

INDIA

Chidambaram confirms GAAR delay until 2016

brics5-china.jpg

CHINA

SAT to incorporate country UN chapter into circulars

brics6-south-africa.jpg

SOUTH AFRICA

Re-characterisation of tax exempt dividends as taxable income

brics7-transfer-pricing.jpg

How BRICS can impact your transfer pricing

Download this special report as a PDF


Further reading

more across site & shared bottom lb ros

More from across our site

Given the US/G7 pillar two deal, the OECD is in danger of being replaced by the UN as the leading global tax reform forum
Cinven’s latest investment follows its acquisition of a stake in Grant Thornton UK in December; in other news, a barrister listed by HMRC as a tax avoidance promoter has alleged harassment
CIT base narrowing measures remain more prevalent than increased CIT rates, the report also highlighted
ITR's parent company, LBG, will acquire The Lawyer, a leading news, intelligence and data-driven insight provider for the legal industry, from Centaur Media
KPMG UK’s Graeme Webster and KPMG Meijburg & Co’s Eduard Sporken outline the 20-year evolution of MAPAs, with DEMPE analyses becoming more prevalent and MAPA requirements growing stricter
Rishi Joshi, of the Institute of Chartered Accountants of India, warns of potential judicial overreach as assets are recharacterised to bypass a legislative exclusion
Only 2% of in-house survey respondents said they were ‘heavy’ users of AI for TP, Aibidia’s report also found
There was a ‘deeply embedded culture within PwC that routinely disregarded formal confidentiality obligations,’ the chairman of Australia’s Tax Practitioners Board said
Jennifer Best was most recently the acting commissioner of the IRS’s large business and international division
Section 899’s exclusion from the One Big Beautiful Bill does not mean it has been nipped in the bud, Aruna Kalyanam also tells ITR
Gift this article