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In this article, the authors provide an overview of the new Brazilian transfer pricing system envisioned by the OECD and the Brazilian Federal Tax Authorities, which represents a complete departure from Brazil’s old system. The newly announced transfer pricing regulations would be an improvement for U.S.-based multinationals � particularly those seeking foreign tax credits under the new regulations � but there is still uncertainty whether holistic consistency between the Brazilian and U.S. income tax systems (and correlative creditability) can be achieved. 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