Work

The Brazilian Reform of Transfer Pricing Rules: Complying with the OECD’s Standards

Year: 2025

Type: article

Abstract: The article analyses the international context that led to a broad reform of Brazilian domestic legislation on transfer pricing. The former Brazilian transfer pricing legislation (1996) lacked compliance with the comparability analysis and the arms’ length principle. The new legislation, published in 2023, adopted the Organisation’s for European Economic Cooperation (OECD) guidelines on the subject. One important issue that may arise from implementing the new rules and the comparability analysis in Brazil is the relative lack of databases on the subject.

Source: Acta Universitatis Lodziensis Folia Iuridica

DOI: 10.18778/0208-6069.110.06

Authors: Marciano Godoi, Melody Furman

Institution: Pontifícia Universidade Católica de Minas Gerais

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4409766594

FWCI: 2.751

Cites: 1

Cited by: 1

Related to: 10