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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Leanna Reeves

Senior Reporter ITR

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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