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Publications & Documents


  • 18-December-2019

    English

    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).

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  • 18-December-2019

    English

    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).

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  • 28-November-2019

    English

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

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Brazil.
  • 13-November-2019

    English

    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.

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  • 13-November-2019

    English

    Brazil - OECD Anti-Bribery Convention

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

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  • 7-November-2019

    English

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

    In Brazil, as in other countries, innovation in the public sector is a core leadership challenge. Reflection is required on who these leaders are, what they should be able to do, and how they should be selected and held accountable to achieve results. This study establishes a new assessment framework for senior civil service (SCS) systems, based on the 2019 OECD Recommendation on Public Service Leadership and Capability. Using this framework, the study assesses Brazil’s current system and recommends specific actions to improve it. The report also contributes to a broader debate on public leadership competencies in public sector innovation, and the systems needed to appoint the most effective people and help them achieve results.
  • 7-November-2019

    English

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

    Governments must innovate if they are to be effective. In a world of change, a government that stands still will soon be overtaken by events and shifting citizen expectations. This report explores the past, present and possible future journey of the innovation system of the Brazilian public service. It outlines a systemic approach for innovation to mitigate existing biases, and identifies a range of options for the development of a consistent, deliberate and reliable approach to innovation in the public service of Brazil.
  • 16-October-2019

    English

    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.

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  • 1-July-2019

    English

    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.

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  • 21-December-2018

    English

    Rethinking Quality Assurance for Higher Education in Brazil

    This review examines the external systems in place to assure the quality of higher education in Brazil. It highlights the relative success of the Brazilian quality assurance model in regulating market entry for private operators in Brazil, which cater to over 70% of students. But it also calls into question the effectiveness of existing systems to monitor the quality of undergraduate programmes and institutions and the ability of public authorities to act decisively to protect students from bad quality education. The report analyses the systems that regulate the launch of new higher education institutions and programmes and evaluates quality assessment mechanisms for existing programmes and institutions. It also looks at the structures allowing public authorities to intervene to end or improve poor quality provision. The review offers policy recommendations. It proposes a more differentiated system of quality assurance. It also recommends significant modifications to the design and purpose of the National Examination of Student Performance (ENADE). This work was requested by the National Commission for Evaluation of Higher Education (CONAES) and CAPES, the federal body responsible for quality assurance and funding of postgraduate education.
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