Brazil (BR)

Jurisdiction Overview

363 *Tax Rulings: Are unilateral cross-border tax rulings (e.g. advance tax rulings, advance tax decisions) available in laws or regulation, or in administrative practice? Yes
 Data Date: 2019


According to the OECD, Brazil issues the following rulings: "(i) rulings related to preferential regimes and (ii) cross-border unilateral advance pricing arrangement (APAs) and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles" (OECD UTR 2018: 77).


OECD UTR 2018: 77