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CY 2014 ANNUAL narrative ACCOMPLISHMENT REPORT Department of Environment and Natural Resources Mines and Geosciences Bureau Regional Office No. III City of San Fernando, Campaign I. Executive Summary
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MGBR3 is a form that must be filed by certain individuals or entities in Brazil to report transactions with related parties.
Entities subject to the Brazilian transfer pricing rules are required to file MGBR3.
MGBR3 is completed electronically through the Brazilian Federal Revenue Service website.
The purpose of MGBR3 is to provide transparency and prevent tax evasion through related party transactions.
Information such as related party transactions, transfer pricing methods used, and financial data of the related parties must be reported on MGBR3.
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