Preços de transferência: um estudo teórico de metodologias de aplicação e tributação
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Date
2021-02-22
Authors
Wosiack, Giovana Arone [UNIFESP]
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Cei, Nena Geruza [UNIFESP]
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Trabalho de conclusão de curso de graduação
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Abstract
O objetivo do presente trabalho é explorar, analisar e avaliar metodologias nacionais e internacionais sobre preços de transferência e suas formas mais comuns de tributação, bem como explorar o contexto ao qual estão inseridas as companhias, os indivíduos e autoridades fiscais de cada país. Através de conceituação a partir de uma revisão bibliográfica de autores e órgãos renomados sobre o tema, é apresentada uma análise aprofundada da legislação brasileira e as eficiências e deficiências deste regime em comparação aos modelos internacionalmente adotados e aceitos pela maioria dos países. Este estudo analisa como o ambiente de preços de transferência pode se tornar uma ferramenta gerencial de valor para os grupos de empresas e impulsionar o investimento destes grupos no país, ou, em outros casos, aumentar as incertezas e os riscos fiscais e tributários de companhias. Após feitas e relacionadas as análises críticas, tem-se uma conclusão do caminho, do ritmo e modelo que o Brasil e as autoridades fiscais devem seguir para mitigar os riscos e a incerteza dos contribuintes, a fim de fomentar e impulsionar o investimento de multinacionais no Brasil através de um modelo de preços de transferência que traz segurança aos grupos empresariais que atuam globalmente.
The main objective of this study is to explore, analyze and assess national and international methodologies regarding transfer pricing and its most regular ways of taxation, as well as explore the context where the companies, individuals and fiscal authorities of each country of a transaction are involved. It starts from a bibliography review and goes through the concepts of authors that have written about this topic, it is presented a deep dive into Brazilian legislation, its efficiencies and deficiencies of the regime in comparison to other models adopted on international level and by most of the countries. This study analyzes how transfer pricing environment can become a management tool that adds value to group of companies and can boost the investments in the country or, in other cases, increase the uncertainty and the fiscal risks of the companies and results in decrease of investments and transaction with some countries. Following the critical analysis, it is presented as conclusion a possible way that companies and governments can follow in order to mitigate risks and uncertainty that surround the context of transfer pricing and definitely impulse the investments of multinationals companies in Brazil through a transfer pricing model that offers reliability to companies that act globally.
The main objective of this study is to explore, analyze and assess national and international methodologies regarding transfer pricing and its most regular ways of taxation, as well as explore the context where the companies, individuals and fiscal authorities of each country of a transaction are involved. It starts from a bibliography review and goes through the concepts of authors that have written about this topic, it is presented a deep dive into Brazilian legislation, its efficiencies and deficiencies of the regime in comparison to other models adopted on international level and by most of the countries. This study analyzes how transfer pricing environment can become a management tool that adds value to group of companies and can boost the investments in the country or, in other cases, increase the uncertainty and the fiscal risks of the companies and results in decrease of investments and transaction with some countries. Following the critical analysis, it is presented as conclusion a possible way that companies and governments can follow in order to mitigate risks and uncertainty that surround the context of transfer pricing and definitely impulse the investments of multinationals companies in Brazil through a transfer pricing model that offers reliability to companies that act globally.