The Federal Revenue Service presents new Normative Instructions on Transfer Pricing and opens Public Consultation. The deadline for suggestions and comments is September 30, 2024
In brief On August 28th, the Special Secretariat of the Federal Revenue Service (“SRFB”) presented the first drafts of the Normative Instructions (“INs”) that will regulate the new Brazilian Transfer Pricing Law (No. 14.596/2023), more specifically transactions with intra-group services (Annex I of the Consultation) and the Unilateral Advance Pricing Agreement (APA), concluded under the […]
