The future of the Brazilian transfer pricing rules

October 21, 2020

Since February 2018, the Organization for Economic Cooperation and Development (“OECD”) and the Federal Revenue of Brazil (“RFB”) have been working on a project to converge Brazilian transfer pricing rules with the OECD arm’s length standard.

At the end of 2019, the OECD and the RFB presented a joint report with the results of their work, pointing out essential differences between the Brazilian system and the OECD standard, their tax effects, and indicating paths for convergence.

The proposal is currently under public consultation until the end of October and next steps will involve a dialogue with taxpayers, including the engagement of associations and technical working groups.

Key Highlights of the webinar
With this objective in mind, we invite you to an informative webinar where we will discuss the following:
• A summary of the proposal issued by the OECD and the RFB;
• The design of safe harbor regimes and other initiatives;
• Next steps: What can taxpayers expect.

• Marina Menezes da Silva, Associate, TPA Global, The Netherlands

TPA Global

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