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Brazil Officially Adopts OECD Transfer Pricing Guidelines (Now What?)

08.03.2023 | 12:00 - 1:00 PM ET

12:00 PM - 1:00 PM ET

Event overview

It’s official – Brazil is moving to align its transfer pricing framework to OECD standard transfer pricing system with the OECD Transfer Pricing Guidelines. 

While the arm’s-length standard is not new for transfer pricing practitioners, there are numerous issues companies are grappling with in light of the new Brazilian rules – especially given the adoption of the OECD transfer pricing methods is optional in 2023 (now!), and will be mandatory as of January 1, 2024 (just months from now!).

KPMG LLP (US) is hosting a one-hour TaxWatch Webcast with senior US and Brazilian tax professionals to provide the most recent updates including highlights from the July 3, 2023 Normative Instructions (underlying regulations) for public consultation on the new transfer pricing rules.  KPMG will also use case studies to illustrate how companies are navigating this massive change in Brazil including:

  • Analyzing if they should be an early 2023 adopter
  • The intersection with the U.S. Foreign Tax Credit Regulations
  • Understanding how the transfer pricing change impacts other cross border tax issues
  • Understanding how companies are approaching this change – both in the short and long term
  • Potential planning opportunities in light of the 2023 election year

After registering, you will receive details on how to log into the Webcast or dial in for audio only. Continuing professional education (CPE) credit is available for U.S. participants who meet the eligibility requirements.

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