Made available in DSpace on 2015-12-04T11:45:33Z (GMT). No. of bitstreams: 1 Wesley_Nogueira_Barbosa.pdf: 454636 bytes, checksum: a8e58d009612386f889cf3f82a9cfacd (MD5) Previous issue date: 2004-05-07 / Globalization process, which has been motivated by markets opening, has facilitated the free capital flow, also providing an accelerated growth to multinational companies, through the expansion of their activities to other countries. One of the results of this process is the surge of the concealed transfers of capital and profits, through either overestimate or underestimate transactions among associated companies. Therefore, each country has decided to adopt some rules to control the Transfer Pricing of assets and services in those transactions, which caused an increase of taxation complexity to multinational companies due to their need of knowing the laws of each country and its taxation impact on transactions between the company and its branches, aiming, therefore, to identify the situations of double taxation. This essay has the objective of presenting the rules for Transfer Pricing in Brazil and the five countries with higher investments in local assets, showing particularities of these countries, providing methodological knowledge related to Transfer Pricing estimate to multinational companies tax authorities in each studied country, to facilitate accounting and taxation management for the companies, not only in Brazilian taxation context, but also to the countries where transactions among associated companies take place. Throughout this paper it will be possible to identify the differences of methodologies among the countries, the requested information, the legal requirements and the penalties for those who do not attend to tax legislation. / O processo de globaliza????o, motivado pela abertura dos mercados, facilitou o livre fluxo de capitais, proporcionando tamb??m ??s empresas multinacionais um crescimento acelerado, atrav??s da expans??o de suas atividades para outros pa??ses. Um dos resultados desse processo foi o surgimento de problemas relativos a transfer??ncias disfar??adas de lucros e capitais, atrav??s de transa????es subfaturadas e superfaturadas, entre empresas vinculadas. Com isso, cada pa??s passou a adotar normas e leis para regular os Pre??os de Transfer??ncia de bens, produtos e servi??os nessas transa????es, gerando para os grupos multinacionais um aumento da complexidade tribut??ria, devido ?? necessidade de se conhecer as leias de cada pa??s e o impacto tribut??rio das transa????es entre matriz e filial, buscando detectar assim as situa????es de bitributa????o. Este trabalho tem como objetivo apresentar as regras para o Pre??o de Transfer??ncia no Brasil e nos cinco pa??ses de maiores investimentos em ativos locais, buscando trazer ao conhecimento geral as particularidades de cada um desses pa??ses com rela????o ao Pre??o de Transfer??ncia, proporcionando aos gestores tribut??rios dos grupos multinacionais um conhecimento dos m??todos de c??lculo dos Pre??os de Transfer??ncia em cada um dos pa??ses estudados, com a finalidade de facilitar o planejamento cont??bil-tribut??rio por parte das empresas n??o s?? no contexto tribut??rio brasileiro como tamb??m dos pa??ses onde haja transa????es entre empresas vinculadas. Atrav??s deste trabalho ser?? poss??vel identificar as diferen??as existentes de m??todos entre os pa??ses, as informa????es necess??rias, exig??ncias legais e penalidades previstas para aqueles que n??o atenderem a legisla????o.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-12-19T21:54:33Z No. of bitstreams: 2 Aurelino Vargas da Silveira.pdf: 2622111 bytes, checksum: 16409aec71e1c595d1e49cbfc7558182 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-12-19T21:54:33Z (GMT). No. of bitstreams: 2 Aurelino Vargas da Silveira.pdf: 2622111 bytes, checksum: 16409aec71e1c595d1e49cbfc7558182 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-08-31 / The studied company has been Brazil for 60 years, and 126 worldwide. It uses the centralized control, and the transference price of trucks, bus and engines is accomplished with the delivery value, base costs, factory price and final price of business units. The search for continuous development creates an environment to defy costs and prices with the internal transference price locally. In this context, the aim of this research was to evaluate the institutionalization of the transference price of the company. For this we used the single case study methodology. The model was based in the New Institucional Sociology ??? NIS, in the concepts of the institutionalization stages, in Tolbert and Zucker??s dimensions, in Seo and Creed ??s institutional contradictions (inefficience, unadaptable, incompatibility and interests mismatch), as well as in Guapo??s study (principles, business units and practices). The analyzes showed the transfer price system used in a single case study in a relevant and global organization that was developed in a normative way and presented very specific specificities. In addition, the low autonomy of the business units and the centralization of decisions regarding the artefact in the organization supported the cost system and the price system used for the decision and formation of the sales price in the organization. It can be concluded that the transference price is used in a integrated way, and according to the head office rules, in spite of the local adaptation with the annual meetings. The results show that it can be found in the objetification process, with the tendency of the semi-institutional stage to the total institutionalization one. Besides that, the medium institutional contradiction, and the theorization and low dissemination activities have kept the legitimacy and the maintenance of the artefact structure in the company. In this way, the activity of theorization and the institutional contradictions can contribute with the risk of the artefact not being able to sediment. / A organiza????o em estudo est?? h?? 60 anos no Brasil e 126 no mundo. Utiliza o controle centralizado, e o pre??o de transfer??ncia de caminh??es, ??nibus e motores ?? realizado com o delivery value, base costs, factory price e pre??o final nas unidades de neg??cios. A busca por melhoria cont??nua cria um ambiente para desafiar custos e pre??os com o pre??o de transfer??ncia interno localmente. Nesse contexto, o objetivo geral desta pesquisa foi avaliar a institucionaliza????o do pre??o de transfer??ncia na organiza????o. Utilizou-se a metodologia do estudo de caso ??nico. O modelo se baseou na Nova sociologia Institucional (New Institucional Sociology - NIS), nos conceitos de est??gios de institucionaliza????o e dimens??es de Tolbert e Zucker, nas contradi????es institucionais de Seo e Creed (inefici??ncia, inadaptabilidade, incompatibilidade e desalinhamento de interesses) e no estudo de Guapo (princ??pios, unidades de neg??cios e pr??ticas). As an??lises evidenciaram o sistema de pre??o de transfer??ncia utilizado em um estudo de caso ??nico em uma organiza????o relevante e de atua????o global, que foi desenvolvido de forma normativa e apresentou especifidades bem particulares. Ademais, a baixa autonomia das unidades de neg??cios e a centraliza????o das decis??es quanto ao artefato na organiza????o suportaram o sistema de custos e o sistema de pre??os, utilizado para a decis??o e forma????o do pre??o de vendas na organiza????o. Pode-se concluir que ele ?? utilizado de forma integrada e de acordo com as normas da matriz, apesar da adapta????o local com as reuni??es anuais. Os resultados apontam que eles e encontra no processo de objetifica????o, com tend??ncia da fase de semi-institucionaliza????o para a de total institucionaliza????o. Al??m disso, a contradi????o institucional m??dia e atividade de teoriza????o e difus??o baixas, localmente, mantiveram a legitimidade e manuten????o da estrutura do pre??o de transfer??ncia na organiza????o. Desta forma, a atividade de teoriza????o e as contradi????es institucionais podem contribuir com o risco do artefato n??o conseguir se sedimentar.