Transfer Pricing in Brazil: Towards Convergence with the OECD Standard
This project followed the February 2018 initiative when the OECD and Brazil launched a joint project to examine the similarities and gaps between the Brazilian and OECD approaches to valuing cross-border transactions between associated firms for tax purposes.
The project aims to assess the potential for Brazil to move closer to the OECD’s transfer pricing rules, which are a critical benchmark for OECD member countries and followed by governments around the world.