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Brazil transfer pricing law enforceable beginning 1 January 2024

|Tax Alerts, Information Reporting, Legis ...|Brazil
Brazil

  • Brazil has enacted a new transfer pricing law that may be early adopted in 2023 and will become mandatory in 2024.
  • The Brazilian Revenue Authority will likely invite public comments on the new law in the near future.
  • Taxpayers should begin preparing for imposition of the new rules.

General context

A new law, published in the Brazilian Federal Official Gazette (Diário Oficial da União - DOU) on 15 June…

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