Preços de transferência e a indústria farmacêutica no Brasil
Autor(a) principal: | |
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Data de Publicação: | 2009 |
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/1728 |
Resumo: | Transfer pricing is the result of globalization. The growth of international commerce has made the governments improve the price control over sales and purchase of goods, services and rights of multinational companies in different fiscal areas. The fiscal authorities seek to avoid losing fiscal income when the profit is transferred between multinational companies and these companies seek to decrease their tax load. OECD (Organization For Economic Co-Operation And Development), that brings together the thirty most industrialized open market economies, released between 1995 to 1997 guidelines about transfer pricing according to Arm s length principle and recommended the adherence of the signing countries. Brazil is not a participant of OECD, but, following the globalization trend of the economy, it issued the Law 9.430/96 about transfer pricing control. Transfer pricing control is so important and complex for the fiscal authorities as it is for tax managers of multinational companies. The importance and complexity of the transfer pricing control is stressed when it is applied to import of the Brazilian pharmaceutical companies that operate in the market under economical regulation. The regulating authorities intervene in the Brazilian pharmaceutical market because they seek socially desirable results, controlling the selling prices of medicines. The goal of this dissertation is to show whether the current transfer pricing methods are the most adequate in the present economic regulation of the pharmaceutical market. Therefore, we consider simulated imports of pharmaceutical products in the price controlled environments in the scenarios: according to Arm s Length principle, controlled and non-controlled selling prices, international raw material and supplies upgrading of prices, changes in the place of the productive process and exchange rate. This study shows the results of the multinational company operation can be overloaded because of tax upgrades using the transfer pricing methods when importing pharmaceutical products. Several litigations have happened between pharmaceutical segment taxpayers and fiscal authorities related to the current rules of transfer pricing. Facing the present regulating levels in the Brazilian pharmaceutical market, we emphasize that Advance Pricing Agreements can turn out to be a proper alternative to minimize these conflicts |
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Santos, Roberto Fernandes dosSilva Júnior, Johnston Viana da2016-04-25T18:40:38Z2009-06-082009-05-15Silva Júnior, Johnston Viana da. Preços de transferência e a indústria farmacêutica no Brasil. 2009. 172 f. Dissertação (Mestrado em Ciências Cont. Atuariais) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2009.https://tede2.pucsp.br/handle/handle/1728Transfer pricing is the result of globalization. The growth of international commerce has made the governments improve the price control over sales and purchase of goods, services and rights of multinational companies in different fiscal areas. The fiscal authorities seek to avoid losing fiscal income when the profit is transferred between multinational companies and these companies seek to decrease their tax load. OECD (Organization For Economic Co-Operation And Development), that brings together the thirty most industrialized open market economies, released between 1995 to 1997 guidelines about transfer pricing according to Arm s length principle and recommended the adherence of the signing countries. Brazil is not a participant of OECD, but, following the globalization trend of the economy, it issued the Law 9.430/96 about transfer pricing control. Transfer pricing control is so important and complex for the fiscal authorities as it is for tax managers of multinational companies. The importance and complexity of the transfer pricing control is stressed when it is applied to import of the Brazilian pharmaceutical companies that operate in the market under economical regulation. The regulating authorities intervene in the Brazilian pharmaceutical market because they seek socially desirable results, controlling the selling prices of medicines. The goal of this dissertation is to show whether the current transfer pricing methods are the most adequate in the present economic regulation of the pharmaceutical market. Therefore, we consider simulated imports of pharmaceutical products in the price controlled environments in the scenarios: according to Arm s Length principle, controlled and non-controlled selling prices, international raw material and supplies upgrading of prices, changes in the place of the productive process and exchange rate. This study shows the results of the multinational company operation can be overloaded because of tax upgrades using the transfer pricing methods when importing pharmaceutical products. Several litigations have happened between pharmaceutical segment taxpayers and fiscal authorities related to the current rules of transfer pricing. Facing the present regulating levels in the Brazilian pharmaceutical market, we emphasize that Advance Pricing Agreements can turn out to be a proper alternative to minimize these conflictsPreços de transferência das transações internacionais resultam do fenômeno da globalização. A intensificação do comércio internacional tem levado os governos ao aprimoramento do controle de preços das transações de compra e venda de bens, serviços e direitos, das empresas multinacionais vinculadas que ocorrem em diferentes jurisdições tributárias. As autoridades fiscais buscam evitar perdas de receitas tributárias pela transferência de resultado entre as empresas multinacionais que procuram reduzir a carga tributária. A OCDE, Organização para Cooperação e Desenvolvimento Econômico, que congrega os trinta países mais industrializados da economia de mercado aberto, divulgou entre 1995 e 1997 diretrizes sobre preços de transferência, os quais são elaboradas mediante o princípio da neutralidade e as recomenda aos países signatários. O Brasil não participa da OCED, porém, inserido na globalização das economias, editou a Lei 9.430/96 sobre o controle de preços de transferência nas transações internacionais entre empresas vinculadas. O controle de preços de transferência se revela importante e complexo, tanto às autoridades fiscais quanto aos gestores tributários das empresas multinacionais. A importância e a complexidade do controle de preços de transferência se acentuam quando aplicado nas importações da indústria brasileira de medicamentos, que atua em mercado sob regulação econômica. As autoridades reguladoras intervêm no mercado farmacêutico, pois buscam atingir resultados socialmente desejáveis, pelo controle de preços de venda de medicamentos. O objetivo dessa dissertação é saber se os atuais métodos de preços de transferência são os mais adequados diante do atual nível de regulação econômica do mercado farmacêutico. São consideradas importações simuladas de produtos farmacêuticos revendidos no ambiente de controle de preços, nos cenários: segundo o princípio da neutralidade, preços de venda sob repressão de valor e sem repressão de valor, aumento dos preços internacionais de matérias-primas e insumos, alteração de local de processos produtivos e de variação cambial. Esse estudo mostra que o resultado das operações da empresa multinacional pode ser onerado por ajustes tributários decorrentes do uso dos métodos de preços de transferência na importação de produtos farmacêuticos revendidos em mercado sob regulação econômica. Diversos litígios têm ocorrido entre contribuintes do setor farmacêutico e autoridades fiscais quanto às normas de preços de transferência. Diante do atual nível de regulação do mercado farmacêutico brasileiro enfatiza-se que o acordo prévio de preços se constitui em alternativa viável a minimizar tais conflitosapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/2952/Johnston%20Viana%20da%20Silva%20Junior.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em Ciências Contábeis e AtuariaisPUC-SPBRCiências Cont. AtuariaisMercado farmacêuticoRegulação econômicaPreco de transferencia -- BrasilIndustria farmaceutica -- BrasilTransfer pricingEconomical regulationPharmaceutical industryCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISPreços de transferência e a indústria farmacêutica no Brasilinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTJohnston Viana da Silva Junior.pdf.txtJohnston Viana da Silva Junior.pdf.txtExtracted texttext/plain328053https://repositorio.pucsp.br/xmlui/bitstream/handle/1728/3/Johnston%20Viana%20da%20Silva%20Junior.pdf.txt30cb69c5b999cf21cfc45c4e3510f1d4MD53ORIGINALJohnston Viana da Silva Junior.pdfapplication/pdf849657https://repositorio.pucsp.br/xmlui/bitstream/handle/1728/1/Johnston%20Viana%20da%20Silva%20Junior.pdf396bc224795bf784bbc29e9f320dee39MD51THUMBNAILJohnston Viana da Silva Junior.pdf.jpgJohnston Viana da Silva Junior.pdf.jpgGenerated Thumbnailimage/jpeg3255https://repositorio.pucsp.br/xmlui/bitstream/handle/1728/2/Johnston%20Viana%20da%20Silva%20Junior.pdf.jpgd4bbabfc7cacc906ad86042ba57148fdMD52handle/17282022-04-28 17:49:00.198oai:repositorio.pucsp.br:handle/1728Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-04-28T20:49Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.por.fl_str_mv |
Preços de transferência e a indústria farmacêutica no Brasil |
title |
Preços de transferência e a indústria farmacêutica no Brasil |
spellingShingle |
Preços de transferência e a indústria farmacêutica no Brasil Silva Júnior, Johnston Viana da Mercado farmacêutico Regulação econômica Preco de transferencia -- Brasil Industria farmaceutica -- Brasil Transfer pricing Economical regulation Pharmaceutical industry CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Preços de transferência e a indústria farmacêutica no Brasil |
title_full |
Preços de transferência e a indústria farmacêutica no Brasil |
title_fullStr |
Preços de transferência e a indústria farmacêutica no Brasil |
title_full_unstemmed |
Preços de transferência e a indústria farmacêutica no Brasil |
title_sort |
Preços de transferência e a indústria farmacêutica no Brasil |
author |
Silva Júnior, Johnston Viana da |
author_facet |
Silva Júnior, Johnston Viana da |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Santos, Roberto Fernandes dos |
dc.contributor.author.fl_str_mv |
Silva Júnior, Johnston Viana da |
contributor_str_mv |
Santos, Roberto Fernandes dos |
dc.subject.por.fl_str_mv |
Mercado farmacêutico Regulação econômica Preco de transferencia -- Brasil Industria farmaceutica -- Brasil |
topic |
Mercado farmacêutico Regulação econômica Preco de transferencia -- Brasil Industria farmaceutica -- Brasil Transfer pricing Economical regulation Pharmaceutical industry CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
Transfer pricing Economical regulation Pharmaceutical industry |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
Transfer pricing is the result of globalization. The growth of international commerce has made the governments improve the price control over sales and purchase of goods, services and rights of multinational companies in different fiscal areas. The fiscal authorities seek to avoid losing fiscal income when the profit is transferred between multinational companies and these companies seek to decrease their tax load. OECD (Organization For Economic Co-Operation And Development), that brings together the thirty most industrialized open market economies, released between 1995 to 1997 guidelines about transfer pricing according to Arm s length principle and recommended the adherence of the signing countries. Brazil is not a participant of OECD, but, following the globalization trend of the economy, it issued the Law 9.430/96 about transfer pricing control. Transfer pricing control is so important and complex for the fiscal authorities as it is for tax managers of multinational companies. The importance and complexity of the transfer pricing control is stressed when it is applied to import of the Brazilian pharmaceutical companies that operate in the market under economical regulation. The regulating authorities intervene in the Brazilian pharmaceutical market because they seek socially desirable results, controlling the selling prices of medicines. The goal of this dissertation is to show whether the current transfer pricing methods are the most adequate in the present economic regulation of the pharmaceutical market. Therefore, we consider simulated imports of pharmaceutical products in the price controlled environments in the scenarios: according to Arm s Length principle, controlled and non-controlled selling prices, international raw material and supplies upgrading of prices, changes in the place of the productive process and exchange rate. This study shows the results of the multinational company operation can be overloaded because of tax upgrades using the transfer pricing methods when importing pharmaceutical products. Several litigations have happened between pharmaceutical segment taxpayers and fiscal authorities related to the current rules of transfer pricing. Facing the present regulating levels in the Brazilian pharmaceutical market, we emphasize that Advance Pricing Agreements can turn out to be a proper alternative to minimize these conflicts |
publishDate |
2009 |
dc.date.available.fl_str_mv |
2009-06-08 |
dc.date.issued.fl_str_mv |
2009-05-15 |
dc.date.accessioned.fl_str_mv |
2016-04-25T18:40:38Z |
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info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
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masterThesis |
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publishedVersion |
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Silva Júnior, Johnston Viana da. Preços de transferência e a indústria farmacêutica no Brasil. 2009. 172 f. Dissertação (Mestrado em Ciências Cont. Atuariais) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2009. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/1728 |
identifier_str_mv |
Silva Júnior, Johnston Viana da. Preços de transferência e a indústria farmacêutica no Brasil. 2009. 172 f. Dissertação (Mestrado em Ciências Cont. Atuariais) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2009. |
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Ciências Cont. Atuariais |
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Pontifícia Universidade Católica de São Paulo |
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