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Brazil Publishes Provisional Measure Adopting OECD Transfer Pricing Guidelines

Key Points in this Article  Effective January 1, a “Provisional Measure” was published which significantly changes Brazil’s transfer pricing legislation by aligning it closely to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (“the OECD Guidelines”).The Provisional Measure has

When the Price Isn’t Right

Transfer Pricing in the face of current macroeconomic conditions    Eduardo Emmerich, Senior Manager/Office Lead, BaseFirma Houston    Overview  In the last two years, multinational enterprises (“MNEs”) have faced a consistently turbulent and challenging macroeconomic environment at the local, regional, and global

Transfer Pricing for Start-Ups and International Expansions

Despite recent headwinds in global trade caused by supply chain bottlenecks and geopolitical conditions, multinational enterprises (MNEs) continue to grow in number, size, and economic importance. Companies in industries ranging from financial technology to biopharmaceuticals are seeking to profit from a more

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