Brazil’s OECD-aligned transfer pricing (TP) system will result in higher initial compliance costs for taxpayers. Complex benchmarking analyses and expanded TP methods add further risks of lengthy disputes, say tax experts.
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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.