Brasil

TPC Group Brazil
TRUE CPA Group Brazil

Because Brazil is not a member country of the Organization for Economic Cooperation and Development, transfer pricing rules are different from other international rules. Although its legislation for such matter is inspired by the OECD parameters and the principle of “Arm’s Length”, it has a very limited scope, since it does not consider the payment of royalties, licenses for technology transfer, use of trademarks and other intangibles as transactions subject to transfer pricing regulation.

In this sense, Brazilian regulations legislate Transfer Pricing through Law No. 9,430/96, from article 18 to 24; they can be identified in:

Likewise, the Ministerial Decree of Finance No. 95/97, which regulates Law No. 9,430/96, establishes the general and complementary terms for TP legislation as they are:

Obligated parties

Those companies or entities that have transactions between their related parties are considered obliged to do so. For this purpose, the following companies are considered “Related”;