The OECD and Transfer Pricing, November 2019

In August 2017, the School of Economics of FGV (FGV EESP), Center on Global Trade and Investments (CCGI) launched a research group to study the costs and opportunities of the accession of Brazil to the OECD.

Vera Thorstensen leads this group. Vera is a professor at FGV School of Economics (FGV EESP) and Head of the Center on Global Trade and Investments.

About the working paper “The OECD and Transfer Pricing”:

The OECD is currently composed by thirty-six (36) member countries, considered one of the most relevant in the present global scenario, is engaged is fostering economic development and commercial integration of its members by means of instituting common public policies and standardized regulation at domestic level. Brazil has presented its request for accession in May 2017 and, since then, has been organizing itself internally to meet OECD’s requirements concerning domestic legal and regulatory suitability in order to advance with the accession procedure to the organization. This Paper presents a brief analysis on sensitive issues to be tackled by Brazil to conform to the legal and regulatory standards necessary to accede to OECD, especially regarding Transfer Price (or Transfer Pricing) and the impacts derived from its determination and adjustments on multinational businesses established in Brazil. Key words: OECD, Tax Regulation, Multinationals, Transfer Price, Transfer Pricing.

Enjoy the reading!

(In Portuguese)

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