OECD Survey on Transfer Pricing in Brazil

On 30 July 2020, the OECD and Brazil’s Federal Revenue Authority launched a survey to collect input for their joint project on “Transfer Pricing in Brazil”.  This survey is to provide input on safe harbors and other simplification measures.  Specific issues covered by the survey are transaction types that may be an application area for safe harbors, what comparability adjustments may be employed to use comparable data from other markets, and how Advance Pricing Arrangements may be utilized. More information on the survey can be found on the website of the OECD at https://www.oecd.org/ctp/transfer-pricing/oecd-and-brazil-federal-revenue-authority-invite-taxpayer-input-on-transfer-pricing-issues-relating-to-the-design-of-safe-harbour-provisions-and-other-comparability-considerations.htm