Brazil mulls arm’s-length principle as part of tax reforms

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Brazil mulls arm’s-length principle as part of tax reforms

Lena Angvik
March 12 2018
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Brazil will likely need to move away from formulary apportionment and adopt the arm’s-length principle as it considers reforming its cross-border tax rules to become an OECD member.

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Lena Angvik worked at ITR between 2016 and 2018
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