Transfer Pricing and the OECD Standard

The book brings together texts written by some of the professors of the ‘Extension Course on Transfer Pricing in Brazil and the OECD’ and by leading experts in this field. The course had its first class in 2004, and from 2023 onwards, it will present an in-depth view of the new Brazilian transfer pricing rules – in accordance with Law no. 14,596/2023 -, aligned with OECD guidelines. During the course, the challenges and advantages of implementing the new transfer pricing regime will be assessed, as well as the differences in relation to the previous model, and the resulting difficulties in migrating between systems.