Brazil’s transfer pricing standard is based on targeted returns and pricing for business activities. It is in the process of adopting the OECD transfer pricing guidelines.
1. Compare and contrast Brazil’s outgoing transfer pricing law with their new law. In your opinion, which is the best? Make sure in your hypothesis statement to state what parameters you will be using.
2. Are transfer pricing laws, like Brazil’s, more efficient method of pricing from the tax authority’s perspective? … the business’s perspective?