Brief

"On January 6, 2025, the Federal Revenue Service updated the Commodity Transaction Registry (RTC) to make it mandatory for all export and import operations with commodities subject to transfer pricing legislation. The update aligns with the ADE Copes nº 1, of December 30, 2024, which introduced RTC version 2.0, requiring detailed documentation in compliance with transfer pricing regulations."

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Federal Revenue Service (Receita Federal)

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