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Brazil agrees to adopt TP system aligning with OECD standards

Leanna Reeves
April 14, 2022
The TP regime is a "transformational change", according to Pascal Saint Amans

Brazil will introduce a transfer pricing (TP) system that aligns with OECD standards. The arm’s-length principle (ALP) will be its “anchor”, while comparability analysis will become the “cornerstone”, officials said.

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Topics

NewsTransfer PricingBrazilLatin America and Caribbean Jurisdictions
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Leanna Reeves
Senior Reporter ITR
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Leanna covers transfer pricing developments and court rulings. She writes about jurisdictions' alignment with OECD standards, profit shifting via TP arrangements, and other topics including tax reforms across the world. Leanna also reports on anti-money laundering legislation and the BEPS project.
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