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

In this article, the author examines the status of the OECD’s work program on the digitalization of the economy and considers what a consensus solution might look like. She also discusses the potential effect of a proposed modified residual profit-split method for multinational entities on the...