The Brazilian Transfer Pricing Regime

Journal
Author
Oliveira, A. Gomes de; Moreira, F. Lisboa
Country
Brazil; OECD
Published Date
Issue
Bulletin for International Taxation 2017 (Volume 71), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.