
Brazil: The House of Representatives approved the Provisional Measure that provides for the new transfer pricing rules
In brief On March 30, 2023, the House of Representatives approved Provisional Measure (“MP”) No. 1,152/2022, which addresses the new Brazilian transfer pricing rules. The main amendments, upon comparing the original text of the MP presented on December 29, 2022 and the amended one just approved, relate to transactions with commodities, the secondary adjustment, and […]