Preço de transferência – legislação brasileira X regras da OECD e os principais impactos tributários para as empresas multinacionais
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Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Bernardinelli, Alecia Buarque
Orientador
Medeiros, Edmundo Emerson de
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Este trabalho tem como objetivo esclarecer as diferenças entre as metodologias
que podem ser aplicadas no Brasil, segundo sua legislação, para fins de cálculo
do preço de transferência e as regras estabelecidas pela OECD para a mesma
finalidade e o os principais impactos para as empresas multinacionais. Traz a
abordagem conceitual dos impostos sobre o lucro existentes no Brasil - Imposto
de Renda da Pessoa Jurídica (IRPJ) e Contribuição Social sobre o Lucro (CSSL)
e a ligação destes com o preço de transferência aplicado pelas empresas. Define
contribuintes destes impostos, as formas de tributação existentes e detalhes sobre
a forma de tributação sobre o lucro mais comum em se tratando de empresas que
praticam operações com empresas vinculadas localizadas em domicílio tributário
diferente do Brasil – o Lucro Real. Trata da exposição dos conceitos das
metodologias aplicadas pela legislação brasileira e os métodos estabelecidos
pelas regras da OECD e de uma análise comparativa simples entre eles visando
estabelecer uma relação de hierarquia e deixar claro quais os pontos que não
podem ser aplicados pelas empresas estabelecidas no Brasil, mesmo que
pertencentes a grupos econômicos multinacionais. Traz uma reflexão crítica sobre
as divergências encontradas no cálculo de preços de transferência considerando
a Legislação Brasileira e as regras da OECD deixando claro as dificuldades na
aplicabilidade e os impactos tributários nos grupos econômicos multinacionais.
This work aims to clarify the differences between the methodologies that can be applied in Brazil, according to its legislation, for the purpose of calculating the transfer price and the rules established by the OECD for the same purpose and the main impacts for multinational companies. It brings the conceptual approach to taxes on profit existing in Brazil - Corporate Income Tax (IRPJ) and Social Contribution on Profit (CSSL) and the link between these and the transfer price applied by companies. It defines taxpayers of these taxes, the existing types of taxation and details on the most common type of taxation on profit in the case of companies that practice operations with related companies located in a different tax domicile than Brazil - the Real Profit. It deals with the exposure of the concepts of methodologies applied by Brazilian legislation and the methods established by the OECD rules and a simple comparative analysis between them aiming at establishing a hierarchical relationship and making clear which points cannot be applied by companies established in Brazil, even they belong to multinational economic groups. It brings a critical reflection on the divergences found in the calculation of transfer prices considering the Brazilian Legislation and the OECD rules, making clear the difficulties in applicability and the tax impacts on multinational economic groups.
This work aims to clarify the differences between the methodologies that can be applied in Brazil, according to its legislation, for the purpose of calculating the transfer price and the rules established by the OECD for the same purpose and the main impacts for multinational companies. It brings the conceptual approach to taxes on profit existing in Brazil - Corporate Income Tax (IRPJ) and Social Contribution on Profit (CSSL) and the link between these and the transfer price applied by companies. It defines taxpayers of these taxes, the existing types of taxation and details on the most common type of taxation on profit in the case of companies that practice operations with related companies located in a different tax domicile than Brazil - the Real Profit. It deals with the exposure of the concepts of methodologies applied by Brazilian legislation and the methods established by the OECD rules and a simple comparative analysis between them aiming at establishing a hierarchical relationship and making clear which points cannot be applied by companies established in Brazil, even they belong to multinational economic groups. It brings a critical reflection on the divergences found in the calculation of transfer prices considering the Brazilian Legislation and the OECD rules, making clear the difficulties in applicability and the tax impacts on multinational economic groups.
Descrição
Palavras-chave
preço de transferência , OECD , métodos brasileiros de preços de transferência , regras da OECD de preços de transferência , transfer price , Brazilian transfer pricing methods , transfer pricing rules , differences in legislation