Formula-Based Transfer Pricing: How Brazil Can Improve the OECD’s Framework

By: Tatiana Falcão

In this article, the author explains how Brazil’s transfer pricing methods, which rely heavily on fixed margins, can be reconciled with the OECD’s transfer pricing guidelines and how emerging economies can benefit from the resulting system.

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By Tatiana Falcão, posted on Friday February 19, 2021

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