Brazil: News on MAP rules

With the new Normative Instruction 1846/18, Brazil is adapting its mutual agreement procedure (MAP) to the OECD recommendations for the BEPS Action Plan 14. This results in the following changes for taxpayers:


  • MAP can be used for all taxes within the reach of the non-discrimination clause of the income tax law
  • MAP can be used even during active judicial or administrative proceedings


In order to request the MAP, taxpayers have to request the transfer prices matters bilaterally and within the requirements set out by the respective income tax treaty. This is outlined by implementation guideline Portaria Cosit 12/2018 from the Brazilian tax authority RFB. Brazil currently has 31 income tax treaties in place with the following countries:


South Africa Spain Norway
Argentina Philippines Netherlands
Austria Finland Peru
Belgium France Portugal
Canada Hungary Sweden
Chile India Trinidad and Tobago
China Israel Turkey
South Korea Italy Ukraine
Denmark Japan Venezuela
Ecuador Luxembourg  
Slovakia / Czech Republic Mexico  
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