Brazil, OECD, and Australia Debt Test: Transfer Pricing Report

Hello and welcome to the Transfer Pricing Report. I’m Caleb Harshberger, and this week we have news from Lisbon, where tax officials shared some of the latest tax and transfer pricing projects in the works at the OECD and around the world. Also, practitioners in Australia criticize the country’s newly finalized third-party debt test.

Tax officials and practitioners around the world gathered at the IFA 2025 Lisbon Congress to share the latest in international tax and, on Wednesday, give and get some peeks behind the curtain on what’s going on with transfer pricing projects.

First up, Brazil aims to have ...