Transfer Pricing – Provisional Measure was published by the Federal Government in convergence with OECD standards 


The Federal Government published today (December 29, 2022) the Provisional Measure No. 1,152/22, introducing changes in the Transfer Pricing legislation, adopted to control transactions performed by Brazilian taxpayers with related parties located abroad.

As expected, the changes introduced by the Provisional Measure No. 1,152/2022 are aligned with the OECD standards, representing one of the key developments for Brazil to become a membership of the Organization.

Due to the changes,  fixed margins will no longer be applied and the companies will be required to perform risk and function analysis of their businesses, as well as the study of comparables (“benchmark analysis”) in order to define the prices for transactions with related parties located abroad, based on market conditions.

The Provisional Measure No. 1,152/2022 will come into effect as from January 1st, 2024, and will have to be converted into law until June 1st, 2023 (expiration in 60 days, extendable once for the same period, excluded the days in which the Brazilian Congress is in recess). Taxpayers may, however, opt for the early application of the Provision Measure for calendar year 2023.

We will discuss the details of the changes introduced in the transfer pricing legislation by Provisional Measure No. 1,152/2022 in a Webinar tomorrow, December 30, 2022, at 10am Brazil time.

Registration for the Webinar can be made through the link below:
Webnar: Provisional Measure on transfer pricing changes

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