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New Brazilian Transfer Pricing (“TP”) rules
August 16th, 2024
LAW NO. 14,596/23 AND NORMATIVE INSTRUCTION NO. 2,161/23
Law No. 14,596/23 establishes a minimum amount of taxable revenue, and a maximum amount of deductible expenses (“Benchmark”) for IRPJ/CSLL purposes in transactions with: (i) related parties; (ii) parties that benefit from more beneficial tax treatment.
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Demarest’s Tax team is available to provide any additional clarifications that may be necessary on these matters, seeking to define the best strategy for each case.
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