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Brazil

Transfer Pricing Country Profile

Updated February 2022•OECD Source•Download PDF

Key Facts

Arm's Length Principle

OECD TPG Reference—

Follows TPG Comparability

Domestic Comparables Preference

Secret Comparables Allowed

IQR / Ranges

Master File Required

Local File Required

CbCR Required

TP-Specific Penalties

TP Methods

CUPResale PriceCost Plus

Selection: Other (if so, please explain)

APA Program

MAP Available

Simplifications

Safe Harbours—

Amount B / SSA—

Special Topics

Intangibles Guidance

HTVI Rules

Services Guidance

Financial Transactions

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