Preços de transferência à luz do planejamento contábil-tributário

Abstract

Abstract: With the process of economic globalization, in which volatilized wealth is unaware of the existence of borders to seek the most favorable environment for its growth, acquisitions, mergers and incorporations of companies by multinational economic groups have increasingly intensified the level of transactions international contracts between related companies. However, the Brazilian Tax Legal System is a complex, rigid system, guided by imperative rules. The State, in the exercise of its tax activities, aiming at the "common interest of society", was led to adopt norms to avoid harmful practices to national interests, that is, the transfer of resources abroad, through the manipulation of prices , agreed on imports and exports of goods, services or rights between related parties. In this scenario, this dissertation will address the characteristics and ways of using Transfer Pricing methods adopted by the Organization for Economic Cooperation and Development (OECD), United States and Brazil. The International Tax Law will be observed, in light of the accounting-tax planning, emphasizing the Income Tax and the Social Contribution on Net Income, presenting the tax procedures related to the Brazilian system, proposing changes in order to adapt it to the effects caused by its application, procedures that are absent in the current legislation on Transfer Pricing. The Brazilian legislation on Transfer Pricing is related to transactions between related companies, resident or domiciled in Brazil or abroad, aiming at direct taxes - "Income Tax and Social Contribution on Net Profits" -, since the legislator paid attention to possible price manipulations that companies of the same economic group may practice in their operations.