Transfer Pricing Horizon in Brazil: Arm’s Length Standard and the Resale Price Less Profit Method

Journal
Muniz, E. Barboza; Grillo, P.
Brazil
International Transfer Pricing Journal 2021 (Volume 28), No. 5
FormatPDF
USD
50

In this article, the authors seek to demonstrate, through an overview of the Brazilian resale price less profit method, that the convergence of the Brazilian transfer pricing rules to the OECD standard will depend not only on a comprehensive reformulation of the existing domestic legislation, but also a radical change in the country’s posture and tax policy.