Bloomberg Tax
May 6, 2022, 8:45 AM

Brazil Poised to Overhaul Its Transfer Pricing Rules (Podcast)

Isabel Gottlieb
Isabel Gottlieb

As part of its bid to join the OECD, Brazil is working on a major overhaul of its rules governing transfer pricing—the way a group’s related entities value transactions between themselves.

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Historically, Brazil’s transfer pricing rules have relied on a system of fixed margins. But officials have now committed to moving Brazil to the arm’s length standard, the basis of the Organization for Economic Cooperation and Development’s guidelines, and many countries’ approaches to transfer ...