The Brazilian Transfer Pricing Regime

Journal
Oliveira, A. Gomes de; Moreira, F. Lisboa
Brazil; OECD
Bulletin for International Taxation 2017 (Volume 71), No. 6
PriceUSD 45

In this article, the authors outline the Brazilian transfer pricing regime and consider its implications as well as the importance of recent developments, notably the OECD/G20 Base Erosion and Profit Shifting initiative.