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OECD and Brazil share outcomes of project to align Brazil’s transfer pricing rules to OECD standard

Brazil and the OECD have been working together for the past 15 months to see whether a closer alignment between the TP system of Brazil and the OECD guidelines is possible. A joint statement of the outcomes was made public on July 11, 2019. Work p...
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Credit Ratings: what to consider?

  Introduction In the July published discussion draft, the OECD recognizes the use of credit ratings as an important tool to determine whether the conditions of intra-group loans are comparable to third party conditions. A credit rating serve...
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OECD report on Tax Challenges from Digitalisation

Last week, the European Commission (EC) made two proposals regarding the taxation of digital businesses. Firstly, it introduced revenue tax as an interim measure. Secondly, it proposed profit tax as a long-term solution for the current issues in t...
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