Brazil has published Normative Instruction No. 2.249 of 6 February 2025, which contains amendments to Normative Instruction RFB No. 2.161 of 28 September 2023 (Transfer Pricing Regulations). The amendments are in relation to the obligation for taxpayers to register controlled transactions for the export and import of commodities. As previously reported, the information that must be registered was established by Normative Instruction No. 2.246 of 30 December 2024, including information on the…