Publications & Documents

Government at a Glance: Latin America and the Caribbean 2020

Transfer Pricing in Brazil: Towards Convergence with the OECD Standard

This report is an outcome of the joint project on transfer pricing between OECD and Receita Federal do Brasil. It contains the findings of the in-depth analysis of similarities and differences between the transfer pricing framework currently in place in Brazil as compared to the OECD guidance (OECD Transfer Pricing Guidelines for Multinational Enterprise and Tax Administrations).

Brazil identifies a clear pathway for aligning its transfer pricing framework with the OECD standard

Brazil has identified a clear pathway for bringing its existing transfer pricing framework into alignment with the international consensus, and is weighing two options – immediate or gradual implementation, according to a new joint report by the OECD and Receita Federal, Brazil’s federal revenue authority (RFB).

Making Dispute Resolution More Effective – MAP Peer Review Report, Brazil (Stage 1) - Inclusive Framework on BEPS: Action 14

Brazil must immediately end threats to independence and capacity of law enforcement to fight corruption

The OECD Working Group on Bribery urges Brazil, one of the founding Parties to the Anti-Bribery Convention since 1997, to preserve the full capacity and independence of law enforcement authorities to investigate and prosecute foreign bribery and corruption.

Brazil - OECD Anti-Bribery Convention

This page contains all information relating to implementation of the OECD Anti-Bribery Convention in Brazil.

Innovation Skills and Leadership in Brazil's Public Sector - Towards a Senior Civil Service System

The Innovation System of the Public Service of Brazil - An Exploration of its Past, Present and Future Journey

Law enforcement capacity in Brazil to investigate and prosecute foreign bribery seriously threatened, says OECD Working Group on Bribery

The OECD Working Group on Bribery is to send a high-level mission to Brasilia as soon as possible in November, to meet with senior officials, to reinforce the message that law enforcement capacity to investigate and prosecute foreign bribery should be preserved in order to ensure that Brazil remains able and committed to meeting its obligations under the OECD Anti-Bribery Convention.

Abuse of authority provisions adopted by the Senate raise concerns over Brazil’s capacity to ensure independence of prosecutors and judges in fighting corruption

The OECD Working Group on Bribery reaffirms the importance of the independence of prosecutors and judges and is concerned that Brazil’s achievements in fighting corruption may be seriously jeopardised by recent legislative developments.