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Knowledge

Country reviews (demo)

Only the UAE review is open in this demo edition.

BRAZIL

Federal corporate tax and transfer pricing

Country review of IRPJ, CSLL and Law 14.596/2023.

RUSSIA

Corporate profit tax and transfer pricing

Tax Code section V.1 and Chapter 25 in context.

INDIA

Income-tax Act 2025 and transfer pricing

New Act, Rules 2026 and Finance Act 2026.

CHINA

Enterprise income tax and STA notices

EIT Law and transfer-pricing guidance.

SOUTH AFRICA

Income Tax Act and section 31

Corporate tax and TP in one review.

EGYPT

Income tax and procedures law

Law 91/2005 and unified procedures.

UNITED ARAB EMIRATES

Federal corporate tax and ministerial decisions

Decree-Law 47/2022 and TP documentation — open in demo.

SAUDI ARABIA

Income tax and ZATCA transfer pricing

Bylaws and guidelines.

ETHIOPIA

Income tax proclamations and TP directive

979/2016 and 981/2024.

Knowledge base

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Full database

BRICS Tax Law Observatory — all 11 countries, reviews, and legislation archives.

beps.academy/BRICS_database

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