BRICS tax cooperation special focus

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BRICS tax cooperation special focus

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International Tax Review provides taxpayers with in-depth analysis of developments in Brazil, Russia, India, China and South Africa (BRICS), along with the rest of the world.

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Last week, the five heads of the BRICS' revenue departments pledged to share more information and knowledge about the way they collect tax in their respective jurisdictions.

This special report provides an analysis of how the BRICS intend to cooperate and what it will mean for your company and the way it operates in these countries. We have also included a number of recent articles about developments including India's GAAR, upcoming tax circulars in China; tax-exempt dividends in South Africa, controlled transactions in Russia and tax incentives connected to the Olympics in Brazil. We have also provided an overview of transfer pricing practice in the BRICS.

This information will help you assess how the BRICS are going to impact you multinational operations in the next few years. You can also follow further developments on InternationalTaxReview.com's Premium service and TPWeek.com for tax and transfer pricing news, including regulation updates, taxpayers' perspectives, dispute case analyses and more.

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Contents

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BRICS's tax authorities promise to share information

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BRAZIL

Tax incentives related to the Olympic and Paralympic Games

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RUSSIA

Why Guidance on controlled transactions is a headache

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INDIA

Chidambaram confirms GAAR delay until 2016

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CHINA

SAT to incorporate country UN chapter into circulars

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SOUTH AFRICA

Re-characterisation of tax exempt dividends as taxable income

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How BRICS can impact your transfer pricing

Download this special report as a PDF


Further reading

more across site & shared bottom lb ros

More from across our site

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India is signalling flexibility on expat taxation to attract foreign expertise, though employers will need to navigate disclosure, treaty and scope uncertainties
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Firms announced key tax partner hires across the US and UK, while fintech and software providers revealed board appointments and new tools for multinational tax teams
It continues a prolific spree of investment for the firm, after it launched in Indonesia, Thailand, Saudi Arabia and Japan in 2025
Booming APA statistics reflect the growing credibility of India’s TP framework and the country’s shift toward a tax certainty approach, ITR has heard
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