The Federal Revenue of Brazil requires that the price between related parties abroad be arbitrated by the Brazilian rules of Transfer Price.BrazilPreço is not an OCDE member, so the proof of Transfer Pricing in Brazil does not follow the doctrines commonly adopted in most countries.
From a tax point of view, the term "transfer pricing" refers to the compliance with tax doctrine for all transactions with foreign companies deemed related parties by the tax legislation.
The transfer price is a mathematical proof for demonstrating that the price in transactions with foreign companies, considered related parties, according to the premises established in law by the Federal Tax Administration.
Why Grant Thornton?
Our professionals working together with the client to ensure the best way to calculate transfer price; always looking for the best method, aiming to show the lowest possible tax impact.
Our work of advisory, revision or preparation of calculations, are carry out in order to present results that allow more assertive enforcement of the Transfer Price obligation in external transactions as well as the correct information of the results of these calculations to the Federal Revenue Service of Brazil.