Preços de transferência: os impactos da nova metodologia de cálculo trazida pela lei 12.715 de 2012 (utilização do método preço revenda menos lucro PRL)

• Autor(a) principal: Shiraishi, Pâmela Kimi
• Data de Publicação: 2014
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/1596
• topic: Preços de transferência; Norma tributária; Preço de revenda menos lucro; Transfer pricing; Tax law; Resale price less profit; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

Due to the raising globalization, members of the Organization for Economic Cooperation and Development (OECD) started to worry about the prices of the products sold among the companies of the same group in different countries. Companies could sell their products to the affiliate located in another country for a lower price, failing to collect taxes in countries where the tax burden is higher and to transfer profit from actual sales to another country that has a lower tax burden. It was then, the OECD published a guide for transfer pricing, which was adopted by all its members. At the 90´s, Brazil has become part of the world trade scene and, from the fact that it is not a member of OECD, the lawmaker had to publish internal rules about this subject. The first legislation was instituted in 1996. Some changes was made, until, in 2002 the Internal Revenue Service of Brazil (IRS) published Normative Instruction 243, which significantly changed the calculation method Resale Price Less Profit (PRL), which caused an impasse between IRS and taxpayers. After 10 years of debates, in 2012 the government published a new law about transfer pricing putting an end on the discussions about the calculation on the adjustments from this point on. The lawmaker let the option for the taxpayer the adoption of the new rules for the related year 2012. According to this scenery, this dissertation analysed the evolution of the rules of transfer pricing in the world and in Brazil and the related calculation methodologies. It purposed verify the reason of the deadlock between the taxpayers and the tax authorities and organize an analysis of the most economically feasible option for the taxpayer for the year 2012. This analysis was made using calculations of hypothetical situations, which one brought a view behaviour of the adjustments to be made by the taxpayers. As an answer to these objectives obtained as a result that in none of the hypotheses the Normative Instruction 243 was the most beneficial to the taxpayer, while the laws 12.715 and 9.959 show a less overtax. However, to decide what is the better option between the laws, is up to each entity foment an analyse of all the products manufactured, once it is not possible to opt for both laws