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ARTICLE
26 February 2024


BRAZIL SENATE ENDORSES OECD TRANSFER PRICING GUIDELINES

BT
Bennett Thrasher
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Brazil continues to move forward with the legislative steps needed to align
Brazil's transfer pricing regulatory framework with the Organization for
Economic Cooperation and Development's (OECD) Transfer Pricing Guidelines for
Multinational Enterprises and Tax Administrations 2022.
Brazil Tax
Ben Miller
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Brazil continues to move forward with the legislative steps needed to align
Brazil's transfer pricing regulatory framework with the Organization for
Economic Cooperation and Development's (OECD) Transfer Pricing Guidelines for
Multinational Enterprises and Tax Administrations 2022 ("OECD Guidelines"). All
that remains at this time is for President da Silva to sign the legislation into
law. The OECD Guidelines are the international standard for transfer pricing
methodology by which more than 70 countries adhere to and follow. Brazil, the
only OECD member country yet to adopt the OECD's arm's length principle, will
finally join with the passing of this new legislation.

Once this is signed into law, taxpayers in Brazil will have the option to adopt
the new transfer pricing rules in 2023, and these rules will become compulsory
for all taxpayers in 2024. Early adoption will benefit many multinationals that
prefer to have globally harmonized transfer pricing systems where all group
entities abide by the same transfer pricing policies. Those taxpayers wishing to
adopt the OECD Guidelines in 2023 must formally declare their intention this
September via the digital Portal of Virtual Service Center (Portal e-CAC). At
this time, taxpayers will be required to book adjustments and raise the related
invoices necessary for transitioning the year-to-date transfer pricing from
figures that complied with Brazil's prior laws to figures that are in line with
the arm's length recommendations in the OECD Guidelines.

The content of this article is intended to provide a general guide to the
subject matter. Specialist advice should be sought about your specific
circumstances.

Authors
Ben Miller
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