Acessão do Brasil à organização para cooperação e desenvolvimento econômico - OCDE: uma análise das regras de preços de transferência previstas na lei nº 9.430/1996 à luz do direito internacional
Carregando...
Tipo
TCC
Data de publicação
2020-11
Periódico
Citações (Scopus)
Autores
Miranda, Augusto Shimotsu de
Orientador
Pasin, João Bosco Coelho
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Tendo em vista o estreitamento das relações entre o Brasil e a Organização para Cooperação e
Desenvolvimento Econômico (OCDE) e o avanço nas tratativas de acessão do país àquele
bloco, a presente monografia objetiva aprofundar-se no tema de Preços de Transferência, o qual
é objeto de notável relevância no atual contexto de globalização e que tem sido fonte de
extensos debates no âmbito internacional. Cumprirá analisar as normas previstas no
ordenamento pátrio referentes ao tema e compará-las às diretrizes adotadas pela OCDE, para,
subsequentemente, identificadas as similaridades e diferenças, analisar o grau de
compatibilidade entre os dois conjuntos de regras para fins de adequação da legislação brasileira
ao padrão internacional, visto que esta adequação é fator decisivo para o sucesso da candidatura
e posterior ingresso do Brasil na Organização. No mais, se apreciarão as críticas, positivas e
negativas, às normas brasileiras para, ao fim, ser possível identificar as vantagens e
desvantagens associadas à alteração das normas.
In view of the strengthening of the relations between Brazil and the Organization for Economic Cooperation and Development (OECD) and the progress in the country's negotiations to join the bloc, the present work aims to analyze the topic of Transfer Pricing, which has been a highlight in the current context of globalization and which has also been the topic of extensive debates at the international level. The established rules in Brazilian law regarding Transfer Pricing shall be analyzed and then compared to the guidelines adopted by the OECD in order to identify their similarities and differences, and then analyze the degree of compatibility between the Brazilian and OCDE models for the purposes of adapting the Brazilian legislation to the international standard, since this adaptation is a decisive factor for the success of the application and the subsequent Brazilian accession to OCDE. In addition, the reviews and comments, both positive and negative, on the Brazilian standards will be analyzed so that, by the conclusion of this work, it will be possible to identify the advantages and disadvantages associated with the changes in Transfer Pricing rules.
In view of the strengthening of the relations between Brazil and the Organization for Economic Cooperation and Development (OECD) and the progress in the country's negotiations to join the bloc, the present work aims to analyze the topic of Transfer Pricing, which has been a highlight in the current context of globalization and which has also been the topic of extensive debates at the international level. The established rules in Brazilian law regarding Transfer Pricing shall be analyzed and then compared to the guidelines adopted by the OECD in order to identify their similarities and differences, and then analyze the degree of compatibility between the Brazilian and OCDE models for the purposes of adapting the Brazilian legislation to the international standard, since this adaptation is a decisive factor for the success of the application and the subsequent Brazilian accession to OCDE. In addition, the reviews and comments, both positive and negative, on the Brazilian standards will be analyzed so that, by the conclusion of this work, it will be possible to identify the advantages and disadvantages associated with the changes in Transfer Pricing rules.
Descrição
Palavras-chave
direito tributário internacional , diretrizes , empresas multinacionais , organização para cooperação e desenvolvimento econômico (OCDE) , preço de transferência , princípio arm’s length , arm’s length principle , guidelines , international tax law , multinational enterprises