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Brazil: Updated MAP rules, guidelines

Brazil: Updated MAP rules, guidelines

Normative Instruction 1846/18 updates an earlier regulation (NI 1.669/16) and aligns Brazil’s mutual agreement procedure (MAP) rules with the OECD’s base erosion and profit shifting (BEPS) Action 14 recommendations.


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Brazil’s updated MAP rules reflect, among other items, that:

  • Taxpayers may request a MAP for taxes other than Brazilian income taxes—provided that these other taxes are covered under a non-discrimination clause that is part of an income tax treaty.
  • Taxpayers may apply for a MAP even in instances when there are ongoing judicial or administrative processes.

The Brazilian Federal Revenue (tax authority) also released MAP implementation guidelines (Portaria Cosit 12/2018) that describe what taxpayers need to observe in making a MAP request. For example:

  • Transfer pricing matters must be requested “bilaterally.”
  • MAP requests must be presented within the terms of the specific income tax treaty.

For purposes of requesting a MAP, there are 31 income tax treaties currently in force between Brazil and the following countries:

South Africa

















Trinidad and Tobago




South Korea









Slovakia / Czech Republic



For more information, contact a tax professional with KPMG’s Global Transfer Pricing Services practice in Brazil:

Eliete Ribeiro | +55 (11) 3940-3288 |

Edson Costa | +55 (11) 3940-5313 |

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