Mention Brazil and transfer pricing and the eyes of multinational taxpayers begin to roll. Brazil’s approach to transfer pricing legislation is notoriously different to that of the OECD and this causes obvious compliance issues for taxpayers but, is its approach necessarily a bad one in principle?
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.