In this article, the author discusses Brazil's unique transfer pricing regime in light of the country's request to become an OECD member, examining how Brazil's system differs from the OECD's and how the process may even inspire changes to the OECD's transfer pricing rules

This paper was developed after an invitation to discuss environmental tax reform within the context of the indirect tax reform PEC 45/19 now considered in Brazil. Following to a public consultation hearing at the Chamber of Deputies, the author was invited to present suggested changes to the...