2016•Bulletin for international taxationRequires access
Transfer Pricing in Brazil and Actions 8, 9, 10 and 13 of the OECD Base Erosion and Profit Shifting Initiative
Marcos Aurélio Pereira Valadão
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Abstract
Actions 8, 9, 10 and 13 of the OECD Base Erosion and Profit Shifting (BEPS) initiative directly relate to transfer pricing. This article discusses how the transfer pricing related outcomes of the BEPS Project could affect the Brazilian transfer pricing legislation and the particular Brazilian approach to this issue.