O Brasil e a tributação internacional: preços de transferência, BEPS e OCDE
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Tipo
TCC
Data de publicação
2020-12
Periódico
Citações (Scopus)
Autores
Ferreira, Larissa Caroline
Orientador
Sabbag, Eduardo de Moraes
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O trabalho, cuja metodologia utilizada na fase exploratória foi a pesquisa bibliográfica,
tem como objetivo analisar as normas de preços de transferência adotadas pelos
países-membros da OCDE e pelo Brasil. Tal análise se fundou no estudo acerca do
histórico das regras de transfer pricing no Brasil e no mundo, o que incluí um estudo
da Lei 9.430/1996 e da Convenção Modelo da OCDE, utilizando como método de
coleta o qualitativo. Além disso, nos propormos a apresentar as principais discussões
doutrinárias e jurisprudenciais acerca do tema, bem como a relação das normas de
preços de transferência com o Base Erosion and Profit Shifting-BEPS e os impactos
na legislação tributária brasileira com a possível entrada do país na OCDE.
The study, whose methodology used in the exploratory phase was bibliographic research, aims to analyze the transfer pricing rules adopted by OECD member countries and Brazil. This analysis was based on a study about the history of transfer pricing rules in Brazil and in the world, which included a study of Law 9.430 / 1996 and the OECD Model Convention, using the qualitative method of collection. In addition, we propose to present the main doctrinal and jurisprudential discussions on the topic, as well as the relation of transfer pricing rules with the Base Erosion and Profit Shifting BEPS and the impacts on Brazilian tax legislation with the possible entry of the country in the OECD.
The study, whose methodology used in the exploratory phase was bibliographic research, aims to analyze the transfer pricing rules adopted by OECD member countries and Brazil. This analysis was based on a study about the history of transfer pricing rules in Brazil and in the world, which included a study of Law 9.430 / 1996 and the OECD Model Convention, using the qualitative method of collection. In addition, we propose to present the main doctrinal and jurisprudential discussions on the topic, as well as the relation of transfer pricing rules with the Base Erosion and Profit Shifting BEPS and the impacts on Brazilian tax legislation with the possible entry of the country in the OECD.
Descrição
Palavras-chave
preços de transferência , OCDE , BEPS , transfer pricing