Análise de comparabilidade de preço de transferência de ativos intangíveis: um estudo sobre metodologia arm's length e a lei nº 14.596/2023
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Tipo
TCC
Data de publicação
2023-12
Periódico
Citações (Scopus)
Autores
Neves, Natali Inácio
Orientador
Takano, Caio Augusto
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Resumo
O preço de transferência é crucial na dinâmica fiscal de empresas multinacionais, envolvendo a valoração de bens, serviços e propriedades intelectuais em transações intraempresariais. Refere-se ao preço que será atribuído a essas transações entre empresas associadas ou entre uma empresa e seus estabelecimentos no exterior, pertencentes ao mesmo grupo econômico, essas transações são comuns em empresas multinacionais operando em várias jurisdições fiscais. Assim, este trabalho visa aprofundar a compreensão sobre o preço de transferência no cenário tributário global e sua aplicação no contexto brasileiro, analisando a legislação vigente e sua eficácia. Analisaremos a Lei nº 9.430/96 e a Instrução Normativa nº 243/02, que introduziram a regulamentação do preço de transferência no Brasil e estabeleceram diretrizes para evitar distorções como superfaturamento e subfaturamento em transações entre partes relacionadas. O estudo se dedica, particularmente, à avaliação de ativos intangíveis, onde a valoração torna-se complexa devido ao potencial de distorção tributária e ao impacto na arrecadação fiscal e na competitividade das empresas. Além disso, com a introdução do novo ordenamento que irá regular o preço de transferência no Brasil, a Lei nº 14.596/2023 e nos Guidelines da OCDE, a análise procura medir a efetividade dos métodos de cálculo adotados no Brasil e a investigação reflete sobre as práticas atuais e sugere melhorias, visando alinhar o país às melhores práticas internacionais. Por meio deste estudo, busca-se contribuir para o debate sobre a adequação das políticas de preço de transferência, especialmente para ativos intangíveis e analisar a efetividade dos métodos para o cálculo do preço de transferência.
Transfer pricing is crucial in the fiscal dynamics of multinational companies, involving the valuation of goods, services, and intellectual properties in intra-company transactions. It refers to the price that will be assigned to these transactions between associated companies or between a company and its establishments abroad, belonging to the same economic group; these transactions are common in multinational companies operating across various tax jurisdictions. Therefore, this work aims to deepen the understanding of transfer pricing in the global tax scenario and its application in the Brazilian context, analyzing the current legislation and its effectiveness. It will ensure the analysis of Law No. 9.430/96 and Normative Instruction No. 243/02, which introduced the regulation of transfer pricing in Brazil and established guidelines to prevent distortions such as overpricing and underpricing in transactions between related parties. The study is particularly dedicated to the evaluation of intangible, where valuation becomes complex due to the potential for tax distortion and the impact on tax collection and companies' competitiveness. Furthermore, with the introduction of the new legal framework that will regulate transfer pricing in Brazil, Law No. 14.596/2023, and the OECD Guidelines, the analysis seeks to measure the effectiveness of the calculation methods adopted in Brazil. The investigation reflects on current practices and suggests improvements, aiming to align the country with the best international practices. Through this study, it aims to contribute to the debate on the adequacy of transfer pricing policies, especially for intangible assets, and to analyze the effectiveness of the methods for calculating transfer pricing.
Transfer pricing is crucial in the fiscal dynamics of multinational companies, involving the valuation of goods, services, and intellectual properties in intra-company transactions. It refers to the price that will be assigned to these transactions between associated companies or between a company and its establishments abroad, belonging to the same economic group; these transactions are common in multinational companies operating across various tax jurisdictions. Therefore, this work aims to deepen the understanding of transfer pricing in the global tax scenario and its application in the Brazilian context, analyzing the current legislation and its effectiveness. It will ensure the analysis of Law No. 9.430/96 and Normative Instruction No. 243/02, which introduced the regulation of transfer pricing in Brazil and established guidelines to prevent distortions such as overpricing and underpricing in transactions between related parties. The study is particularly dedicated to the evaluation of intangible, where valuation becomes complex due to the potential for tax distortion and the impact on tax collection and companies' competitiveness. Furthermore, with the introduction of the new legal framework that will regulate transfer pricing in Brazil, Law No. 14.596/2023, and the OECD Guidelines, the analysis seeks to measure the effectiveness of the calculation methods adopted in Brazil. The investigation reflects on current practices and suggests improvements, aiming to align the country with the best international practices. Through this study, it aims to contribute to the debate on the adequacy of transfer pricing policies, especially for intangible assets, and to analyze the effectiveness of the methods for calculating transfer pricing.
Descrição
Palavras-chave
preço de transferência , OCDE , intangível , multinacionais , transfer pricing , intangibles , multinationals , fiscal regulation