OECD and Brazilian IRS invite taxpayers to provide input on the development of new Brazilian transfer pricing rules
07/08/2020
| On July 30, 2020, the OECD Secretariat and Brazilian IRS (RFB) launched a survey seeking for public collaboration in the development of safe-harbours and other simplification measures on transfer pricing matters. The survey is part of the joint project developed by OECD and RFB in order to evaluate possible strategies for aligning Brazilian transfer pricing rules to those adopted by other countries (OECD guidelines). The document offers the opportunity for taxpayers and interested parties to present their comments to 17 questions related to the following: – Identifying situations where specific safe-harbours regimes may be needed;Use of the available comparable data; – Considerations for the use of Advance Pricing Arrangements (APAs); – and other simplification measures. The parties can submit their comments until September 18, 2020, by e-mail to TP.Brazil@oecd.org and Cotin.df.cosit@rfb.gov.br. This is an unique opportunity aiming at having new transfer pricing rules that take into account the Brazilian reality. |
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