This diploma thesis deals with the topic of personal marketing in the area of shared services centres, mainly by its external part focusing on acquisition of university students and graduates. The main aim of the thesis is to propose improvements for personal marketing strategy of one concrete company. For this purpose, the key notions from the field of personal marketing as employer branding and employer reputation are defined as well as the terms from the area of shared services centres. After the definition of SSC, the sector of shared company services is going to be described to give reasons for the need for them to set up an effective personal marketing strategy aimed on university students and graduates. In practical part the assessment of the current approach to the personal marketing of the chosen company is to be made by analysing individual elements of its personal marketing strategy and comparing it to its competition. Then by using that and the results of the survey made amongst the target groups, the recommendation to improve current HR marketing strategy of the chosen company will be concluded.

Diploma thesis introduces general principles of design and build of Shared Service Centres. Shared Service Centre is described as a suitable platform for streamlining of internal supporting services. The thesis also introduces general principles of internal processes transformation into a shared service as well as procedure for selection of suitable location. Final assessment presents most convenient countries in the world for implementation of Shared Service Centres.

To cope with constant changes in the economic environment, organizations continuously strive to implement appropriate business models that will contribute to increased productivity, reduced costs and a competitive advantage. Organisations need however to choose among different business models and select the option that offer the greatest potential to improve their service delivery, reducing costs and enable them to focus on their core business. This study conceptualized the shared services business model, by focusing on key factors, such as the rationale for implementing a shared services unit over other business models, establishing the processes followed by the banking industry with the implementation of a human capital shared services model, identifying the advantages versus disadvantages of the implementation of the model and to provide recommendations for the development and implementation of shared services models within specific organisational context. The researcher conducted mixed method research to address the research problem which incorporated both qualitative and quantitative research. In the study research was conducted in three phases. During the first phase exploratory research was conducted, consisting of desk study research and industry reports as well as surveys, periodicals and academic publications.During the second phase qualitative research was conducted, through semi-structured interviews. Findings from this research phase were used during the third phase, which was a quantitative study, whereby information gathered from the interviews informed the design of questionnaires. It is evident from the results that there were many similarities between the analyses of the interviews and questionnaires in relation to the literature review. Many commonalities amongst the three banks were identified during the implementation process and in many instances corroborated statements by key authors during the literature review. Both the interviews and analysis of the questionnaires confirmed cost savings, improved customer services and standardization as benefits of a shared services model. It was concluded that the implementation of a human capital shared services model within the banking sector in South Africa contribute positively to each of the banks used in the sample, both from a cost perspective as improvement of efficiencies. It was further concluded that the processes, systems and people involved in the implementation process are critical to successful implementation. Based on the information gathered the researcher recommends that a project team be appointed from inception to finalization of the implementation of a shared services model, which will be required to deal with the planning phase, feasibility study and the full implementation plan relating to the implementation of the model. In practice, this study will provide shared services managers with insights with regards to the implementation process to be followed for implementing a human capital shared services model. It can also provide valuable insight to management with regard to important or key factors to consider, ensuring the effective implementation of the model. Findings of this study may also be extended to other organizations in South Africa, considering the implementation of the shared services model. / Graduate School for Business Leadership / Thesis (M.B.A.)

Thesis (MBA)--University of Stellenbosch, 2011. / Some companies composed of different branches or centres or business units, are frequently following different financial operating procedures. They use different financial systems that are not aligned. This lack of process standardisation and control can be seen as a “drag” on the business. Due to this challenge, management might be at risk to focus on the administrative processes, instead of the core-business of the company. This risk has lead to more and more organisations considering implementing shared services for finance, believing that through the implementation thereof there is an opportunity to reduce costs, improve quality, timeliness, and transparency of data. The main aim of this report is to verify whether the implementation of shared services at the Accounts Payable (AP) function within ArcelorMittal South Africa (AMSA) did add value to the stakeholders of the business. Managing a shared services operation includes the implementation of benchmarking and continuous improvement and must involve planning for enhancements. Increased automation should enable departments to operate more effectively and efficiently in the future by streamlining processes, improving service levels and internal control as well as increasing data analysis. The main reasons for implementing a Shared Services Centre (SSC) at AMSA are explained and the processes that AMSA followed in implementing a SSC in Vanderbijlpark are described. Specific reference to the AP function is given. The SSC AP function of AMSA should operate as an internal customer service business. Currently the internal customers of this function are not satisfied with the operation of the function and a lot of the difficulties and mistakes made during implementation and operation of the SSC AP need to be solved, although the centre has been implemented six years ago. A customer survey and interviews with three managers of AMSA, who were involved in the implementation and operation of the SSC, was done to determine the value and success of the centre. According to the feedback, the SSC of AMSA has become a static shared service unit that satisfied the needs of the customers and the organisation only at the beginning of implementation. The service currently runs the risk of becoming just another centralised function that is subject to the same problems that originally caused AMSA to seek a new means of organising. The management of the SSC of AMSA needs to look beyond what it does today, linking its plan to overall company goals and assessing how it can optimise its contributions on behalf of all parties within AMSA. The management of the shared services unit needs to develop competence in finding and exploiting leverage opportunities to be continuously of value to AMSA. Possible corrective actions to get the SSC to be customer orientated are discussed. By solely relying on centralisation and standardisation, significant benefits of the shared services operating model was omitted and not implemented. The management of AMSA needs to consider the restructuring of the SSC to ensure the reshaping of the operation into the high-performing, service-oriented “business within a business” originally intended for shared services.

Made available in DSpace on 2015-12-04T11:45:24Z (GMT). No. of bitstreams: 1 Marcio_Antonio_ Goncalves.pdf: 537717 bytes, checksum: 240c9e65f5941f377ffb804de3d0b6a0 (MD5) Previous issue date: 2005-11-21 / Many of the national and multinational big companies have been operating with Shared Services on several business area. The purpose of this assignment is to know a Multinational Vitamins company's structure and its Latin America Controllership area operating in a Shared Services environment. The studied company is trade leader on the animal and human vitamins worldwide that has its own centers of research, production, sales, and distributions centers spread around the world. The company has its own centers supplying the pharmaceutical, cosmetics animal and human nutrition industries with high quality vitamins. To achieve the purpose of this assignment the methodology research adopted, besides of the bibliographic surveyed, a case study in the related company. The collected data has a possible comparison between the searched bibliography and the case study done. The results shows that Shared Services search to put together in the same administrative proceedings that support many business units or affiliates companies. Such units can focus their effort on the company's works strategic aspects. Also, the target of the shared services environment is to eliminate functions and activities that frequently are duplicates in the company. Shared services operate with low costs and high levels of services, specially developing both technological investments for integrated systems and creating scale economies that add values to the company, and still has customer-partner satisfaction focus. However the customer-partners (the countries of Latin America region) are satisfied or very satisfied with the information and services provided by the Shared Services - Cost, this area demands revisions for adequacy their necessities, therefore the managers of the countries searched currently need add information that they are being developed by the local Controllership or on the proper business area. / Many of the national and multinational big companies have been operating with Shared Services on several business area. The purpose of this assignment is to know a Multinational Vitamins company's structure and its Latin America Controllership area operating in a Shared Services environment. The studied company is trade leader on the animal and human vitamins worldwide that has its own centers of research, production, sales, and distributions centers spread around the world. The company has its own centers supplying the pharmaceutical, cosmetics animal and human nutrition industries with high quality vitamins. To achieve the purpose of this assignment the methodology research adopted, besides of the bibliographic surveyed, a case study in the related company. The collected data has a possible comparison between the searched bibliography and the case study done. The results shows that Shared Services search to put together in the same administrative proceedings that support many business units or affiliates companies. Such units can focus their effort on the company's works strategic aspects. Also, the target of the shared services environment is to eliminate functions and activities that frequently are duplicates in the company. Shared services operate with low costs and high levels of services, specially developing both technological investments for integrated systems and creating scale economies that add values to the company, and still has customer-partner satisfaction focus. However the customer-partners (the countries of Latin America region) are satisfied or very satisfied with the information and services provided by the Shared Services - Cost, this area demands revisions for adequacy their necessities, therefore the managers of the countries searched currently need add information that they are being developed by the local Controllership or on the proper business area. / Muitas grandes empresas nacionais e multinacionais operam em diversas ??reas com Servi??os Compartilhados. Este trabalho tem por objetivo conhecer a estrutura de uma empresa multinacional e sua ??rea de Controladoria na Am??rica Latina, operando em um ambiente de Servi??os Compartilhados. Para atingir o objetivo proposto, no presente trabalho optou-se por adotar como metodologia de pesquisa, al??m do levantamento bibliogr??fico, um estudo de caso em uma empresa l??der de mercado no mundo em vitaminas animais e humanas, que tem seus pr??prios centros de pesquisas, produ????o e vendas, e conta, tamb??m com redes de distribui????o espalhadas pelo mundo que suprem as ind??strias de nutri????o animal e humanas, as ind??strias farmac??uticas e de cosm??ticos, com vitaminas de alta qualidade. Os dados coletados permitiram uma compara????o entre a bibliografia pesquisada e o estudo de caso realizado. Os resultados mostraram que Servi??os Compartilhados buscam colocar juntos, em um mesmo local, processos administrativos de suporte das muitas unidades de neg??cios ou filiais de uma corpora????o, para que tais unidades possam focalizar nos aspectos estrat??gicos da empresa, e tamb??m com o intuito de eliminar fun????es e atividades que, freq??entemente, est??o duplicadas na mesma. Servi??os Compartilhados operam com custos baixos e altos n??veis de servi??os, alavancam investimentos tecnol??gicos, principalmente para sistemas integrados, agregam valores ?? empresa gerando economias de escala, e tem, ainda o principal objetivo de satisfa????o dos seus clientes-parceiros. A presente pesquisa apurou que, embora os clientes-parceiros (os pa??ses da regi??o da Am??rica Latina) estejam satisfeitos com as informa????es e servi??os oriundos de Servi??os Compartilhados - Custos, demanda revis??es para adequa????o de suas necessidades, pois os gestores dos pa??ses pesquisados necessitam de informa????es adicionais as que est??o sendo desenvolvidas pela Controladoria local ou pela pr??pria ??rea de neg??cio.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-11-06T12:10:46Z No. of bitstreams: 1 Cléber Alexandre Agazzi_.pdf: 3762662 bytes, checksum: 0f34e06d7787ebe4575c698c49267877 (MD5) / Made available in DSpace on 2018-11-06T12:10:46Z (GMT). No. of bitstreams: 1 Cléber Alexandre Agazzi_.pdf: 3762662 bytes, checksum: 0f34e06d7787ebe4575c698c49267877 (MD5) Previous issue date: 2018-08-29 / SICREDI- Sistema de Crédito Cooperativo / A estratégia de centralização de serviços vem sendo adotada por muitas empresas como forma de organizar as atividades de back office, buscando pela redução de custos e melhoria de eficiência das operações. Essa estratégia de centralização pode seguir diferentes trajetórias, as quais variam em grau de consolidação. Seguir caminhos que levam a um nível menor de consolidação faz com que não se usufrua dos benefícios máximos do ganho de escala, um dos principais fatores para uma estratégia de eficiência em custo. Nesse sentido, o presente estudo busca compreender por que, em um sistema de cooperativas de crédito, algumas cooperativas optam por desenvolver estruturas locais para centralização de serviços, ao invés de utilizar a estrutura do centro de serviços compartilhados disponível para todo o sistema através de sua confederação, abdicando em parte dos ganhos de escala. Em caráter qualitativo-descritivo, através do estudo de caso, foram entrevistados executivos das cooperativas e da confederação e, após a análise de conteúdo, foi possível demonstrar que há racionalidade na estratégia adotada pelas cooperativas, uma vez que modelos encontrados durante a fase de revisão de literatura podem suportar essa afirmação. Além do tema central de estudo, a revisão de literatura abordou temas relacionados ao contexto em que a organização objeto do estudo está inserida, o que auxiliou na compreensão e revelou alguns fatores distintivos desse tipo de organização, os quais também geram influência sobre o cenário. Sob a perspectiva acadêmica, o estudo preenche lacunas de pesquisa quando aplica um modelo de análise desenvolvido em outro país em uma empresa privada no Brasil. Já no âmbito gerencial, fornece informações importantes e apresenta uma ferramenta que pode ser utilizada em definições estratégicas sobre centralização de serviços. / Many companies have adopted a strategy of centralized services as a way of organizing back office activities, seeking a reduction of costs and improving the overall efficiency of operations. This strategy of centralization can follow different trajectories, which vary in degree of consolidation. Following paths that lead to a lower level of consolidation means that one cannot sow the maximum gains of scale, one of the main factors of a cost efficient strategy. In this sense, the present study seeks to comprehend why, in a system of credit unions, some credit unions choose to develop local structures in order to centralize services, instead of using the structure of the shared service center (SSC) available to all the system through it’s “confederation”, abdicating in part in gains related to scale. By using a descriptive qualitative case study, executives of credit unions and of the “confederation” were interviewed and, after analyzing this content, it was possible to demonstrate that there is rationality behind the strategy adopted by the credit unions, taking into consideration that models found during the bibliographical review can support this statement. Beyond the central theme of the study, the bibliographical review addressed themes related to the context in which the object organization is inserted, which aided in the comprehension and revealed some distinct factors of this type of organization, which also influenced the scenario. Within an academic perspective, the study fills gaps of research when applying a model of analysis, developed in another country, to a private company in Brazil. In an overall perspective, the study provides important information and presents a tool that can be used in strategic definitions about centralizing services.

Submitted by William Justo Figueiro (williamjf) on 2015-06-13T14:06:22Z No. of bitstreams: 1 14.pdf: 1141943 bytes, checksum: 20860ee048dda9f851de4edff4e63792 (MD5) / Made available in DSpace on 2015-06-13T14:06:22Z (GMT). No. of bitstreams: 1 14.pdf: 1141943 bytes, checksum: 20860ee048dda9f851de4edff4e63792 (MD5) Previous issue date: 2011-08-29 / Nenhuma / Esta dissertação tem como objetivo diagnosticar o uso, por parte da Administração Pública Municipal, de uma estratégia operacional de gestão organizacional baseada na concentração e compartilhamento de serviços. Para os fins desse estudo, entende-se o compartilhamento de serviços como uma estratégia de redução de custos, conforme preceitua os novos direcionamentos internacionais da gestão pública via adoção da estrutura da New Públic Management – NPM. Para tanto, foi realizada uma survey contemplando os 102 municípios mais populosos da região sul do Brasil, utilizando-se do questionário como instrumento de coleta de dados, respondido por gestores dos municípios pesquisados. Ainda quanto à classificação da pesquisa, tem-se como aplicada, exploratório-descritiva, com abordagens qualitativas e quantitativas. Quanto aos procedimentos de análise dos dados, as respostas foram analisadas com a utilização da estatística descritiva. Assim, os dados foram analisados em uma perspectiva quantitativa, com vistas ao estabelecimento de um Ranking Médio (RM) considerando, para tanto, uma escala tipo Likert de cinco pontos. Identificou-se a forte utilização dos consórcios públicos como uma forma de compartilhamento intermunicipal de atividades, entendidos esses consórcios como uma forma externa de utilização da filosofia dos Centros de Serviços Compartilhados. Destaca-se que os gestores manifestaram concordância ao fato de que o consorciamento pode ser uma eficaz ferramenta na otimização do uso dos recursos públicos. Nesse sentido, salienta-se que foram identificados 58 consórcios públicos intermunicipais no âmbito da amostra pesquisada. Apesar da não utilização da ferramenta dos Centros de Serviços Compartilhados no formato original, o compartilhamento de atividades concentra-se em 58 municípios, por meio de consórcios públicos legalmente instituídos, sendo 32 (55,2%) deles concentrados na área da saúde, com o Estado do Rio Grande do Sul apresentando maior recorrência dessa espécie de compartilhamento. / This study aims to diagnose the use by the Municipal Public Administration, an operational strategy based on organizational management concentration and sharing services. For the purposes of this study, the sharing of services is a strategy to reduce costs, as provided new directions of international governance through adoption of the structure of the New Public Management – NPM. To do this, was conducted a survey covering the 102 most populous municipalities in the southern of Brazil, using a questionnaire as a tool for data collection, that was answered by managers of the municipalities surveyed. Therefore, with respect to the classification of search, has as applied an exploratory, descriptive, qualitative and quantitative approach. The procedures for data analysis, responses were analyzed using descriptive statistics. Thus, the data were analyzed in a quantitative perspective, with a view to establishing a Ranking Medium (RM), whereas, to this end, a Likert-type scale of five points. The study identified the strong use of public consortium as a way of sharing municipal activities. At this case, the public consortium can be viewed like a way to external use of the philosophy of Shared Services Centers. It is noteworthy that the managers expressed agreement with the fact that the public consortium can be an effective tool in optimizing the use of public resources. In this sense, it is noted that 58 public consortium were identified in this study. Despite the non-use tool for Shared Services Centres in the original format, the sharing of activities is concentrated in 58 public consortium, 32 (55.2%) of them concentrated in the health area. It’s important to comment too that state of Rio Grande do Sul presented higher recurrence of this kind of sharing.

Made available in DSpace on 2016-04-25T18:39:36Z (GMT). No. of bitstreams: 1 Francisco Clairton Araujo.pdf: 525978 bytes, checksum: 3101f9a1e0593821687d983cfc750405 (MD5) Previous issue date: 2010-11-19 / In a dynamic and highly competitive business environment, the pressure for results is growing within organizations. On the market only organizations that best work up their competitive edges through a good management and creativity will remain. In this sense, shared services centers have contributed to organizations because they provide a consolidation of the company common activities optimizing resources, integrating technologies, processes and people, and above all generation of value for shareholders. When shared services centers are related internally to other business units of the organization it becomes necessary the valorization of intercompany transactions; hence the importance of transfer pricing because the lack of pricing methods for transfer price may jeopardize the measurement of results between business units and consequently the overall result of the organization. The objective of this work is to evaluate the various methods of transfer pricing between business units aiming at identifying the most suitable for evaluation and measurement of performance of a shared services center. To achieve this purpose, one has chosen to adopt as a research methodology, in addition to the literature a case study with action research in a German multinational company that has a shared services center. To achieve this purpose, in addition to a bibliographical survey one has chosen to adopt as research methodology a case study with research-action in a German multinational company having a shared services center. The research results have confirmed the expectation of cost reduction provided by the centralization of services through the SSC, and also in the light of the results obtained by the application of several methods of pricing for transfer pricing the most appropriate one to value intercompany transactions is the method based on market value / Num ambiente empresarial dinâmico e altamente competitivo, a pressão por resultados torna-se cada vez maior dentro das organizações. Permanecerão no mercado somente as organizações que melhor trabalharem seus diferenciais por meio de uma boa gestão e criatividade. Nesse sentido, é que os centros de serviços compartilhados têm contribuído com as organizações, pois propiciam uma consolidação das atividades comuns da empresa otimizando recursos, integrando tecnologias, processos, pessoas e, sobretudo, geração de valor aos acionistas. Quando os centros de serviços compartilhados se relacionam internamente com outras unidades de negócios da organização, torna-se necessária a valorização das transações intercompanhias; daí a importância do preço de transferência, pois a ausência de métodos de apreçamento do preço de transferência poderá comprometer a aferição dos resultados entre as unidades de negócio, e por consequência, o resultado global da organização. O objetivo da presente obra é o de avaliar os diversos métodos de preço de transferência entre as unidades de negócio, visando à identificação dos mais apropriados para avaliação e mensuração de desempenho de um centro de serviços compartilhados. Para atingir o objetivo proposto, optou-se por adotar como metodologia de pesquisa, além do levantamento bibliográfico, um estudo de caso conjugado com pesquisa-ação, em uma empresa multinacional alemã, que possui um centro de serviços compartilhados. Os resultados da pesquisa confirmaram a expectativa de redução de custos proporcionados pela centralização dos serviços por intermédio do CSC, e também, que à luz dos resultados apurados pela aplicação dos diversos métodos de apreçamento do preço de transferência, o método mais adequado para valorização das transações intercompanhias é o método com base no valor de mercado

Made available in DSpace on 2016-04-25T18:39:47Z (GMT). No. of bitstreams: 1 Renato Camargo de Mendonca.pdf: 1271790 bytes, checksum: 5fa5ba179fd29f20d6847dc6b2db0681 (MD5) Previous issue date: 2012-05-23 / The Catholic Church is an ancient Institution which is present throughout the world. But times change and with this there must be an adaptation of his roles opposite the world that is in contrast change. Its management must have the inner vision of the institution and look for the external events that will give support to their pastoral work from happening. It is all over the world with the mission to evangelise and bring new conditions to each human being. It is necessary that have financial conditions and control over your expenses and costs for the continuation of the work that has been recognized worldwide in combating inequality and human promotion. There is a hierarchical structure of the Church that begins in Rome and spreads throughout the world. We enter this tiered context from the Holy See until we get the Particular Church, which in this case is the Diocese of São João da Boa Vista. To the pastoral, administrative controls within the decentralized system p To the pastoral, administrative controls within the decentralized system transitioning into a shared service Centre of the Diocese. Exploring your creation, deployment, and what the results achieved with the two system types. With the data raised, observed that there were no major economic progress, greater controls in processes and a beginning of change culture with regard to the set, i.e. decisions benefiting all business units. This cost savings should be applied in your activity so that it is evangelization / A Igreja é uma Instituição milenar que está presente em todo o mundo. Porém os tempos mudam e com isso deve haver uma adaptação de suas funções frente ao mundo que está em contaste mudança. Sua gestão deve ter a visão interna da Instituição e atentar para os acontecimentos externos que irão dar sustentação para que seus trabalhos pastorais aconteçam. Ela está em todo o mundo com a missão de evangelizar e trazer novas condições a cada ser humano. Para isso é necessário que tenha condições financeiras e controle sobre seus gastos e custos para a continuidade de trabalhos que tem sido reconhecido mundialmente no combate à desigualdade e trabalhos de promoção humana. Existe uma estrutura hierárquica na Igreja que começa em Roma e se espalha por todo o mundo. Adentrou-se nesse contexto hierárquico partindo da Santa Sé até se chegar a Igreja Particular, que nesse caso será a Diocese de São João da Boa Vista. Visando os controles administrativos e pastorais dentro do sistema descentralizado passando para um Centro de Serviço Compartilhado da Diocese. Explorando sua criação, implantação e quais os resultados alcançados com os dois tipos de sistema. Com os dados levantados, observou-se que houve grandes progressos econômicos, maiores controles nos processos e um começo de mudança de cultura no que tange ao conjunto, ou seja, decisões que beneficiam todas unidades da organização. Essa economia nos custos deve ser aplicada na sua atividade fim, que é a evangelização

Made available in DSpace on 2016-04-26T20:23:54Z (GMT). No. of bitstreams: 1 Mauricio Bellucci.pdf: 2312676 bytes, checksum: 8c77fce8e05786cdf87e6de26da56bc1 (MD5) Previous issue date: 2015-09-22 / his paper is intended to scientifically analyze tax applicability to activities performed by Shared Service Centers, an organizational model increasingly adopted in large enterprise centers. The theme is pertinent because doctrinal content is rare on the subject and case law lacks consistency in solution and grounds to set the matter. To fulfill this purpose, based on the legislation, doctrine, and case law, legal concepts are built on realities normally found in this environment, which are confronted with rules applicable to the tax on income of legal entities (IRPJ), social contribution on net income (CSLL), contributions to the Social Integration Program (PIS), the Social Security Financing (COFINS) and the tax on the provision of services (ISSQN). Still, considering transnational corporate structures should be pointed out the withholding income tax (IRRF), the ISSQN, the PIS and the COFINS due on the import of services, the intervention contribution in the economic domain (CIDE), the financial transaction tax (IOF) - in this case the IOF - exchange - the transfer price rules (TP) and for the disguised distribution of profits (DDL). Finally, it evaluates the theme from the point of view of tax planning and the theory of evidence. We then demonstrate that the issue should be resolved based on the Federal Constitution. In this context, and in light of the General Law Theory, Law Philosophy, Language Philosophy, and Semiotics, criteria are presented that should be followed by the tax exactor when assessing economic events inherent to Shared Service Centers. We finally conclude for the nonapplication of the referred events in all the mentioned materiality, except for the IOF - exchange / Este trabalho objetiva analisar cientificamente o enquadramento ou não à tributação das atividades desempenhadas pelos Centros de Serviços Compartilhados (CSC), modelo organizacional cada vez mais utilizado em grandes conglomerados empresariais. Justifica-se porque raras são as manifestações doutrinárias específicas sobre o assunto e na jurisprudência não há uniformidade na solução e fundamentação apresentadas para se definir a questão. Para cumprir esse objetivo, constrói-se, com base na legislação, na doutrina e na jurisprudência, conceitos jurídicos sobre realidades comumente encontradas nesse ambiente, confrontando-os com as normas impositivas do imposto sobre a renda das pessoas jurídicas (IRPJ), da contribuição social sobre o lucro (CSLL), das contribuições ao Programa de Integração Social (PIS) e para o Financiamento da Seguridade Social (COFINS), do imposto sobre serviços de qualquer natureza (ISSQN); ainda, considerando-se estruturas empresariais transnacionais, devem ser apontados o imposto sobre a renda retido na fonte (IRRF), o ISSQN incidente sobre a importação de serviços, as contribuições ao PIS-importação, à COFINS-importação, bem como a contribuição de intervenção no domínio econômico (CIDE), o imposto sobre operações financeiras (IOF) nesse caso, o IOF-câmbio , enfim, das regras de transferência de preços (TP) e às relativas a distribuição disfarçada de lucros (DDL). Finalmente, avalia-se o tema sob o ponto de vista do planejamento tributário e da teoria das provas. Demonstra-se que a questão deve ser resolvida a partir da Constituição Federal. Neste contexto e à luz da Teoria Geral do Direito, da Filosofia do Direito, da Filosofia da Linguagem e da Semiótica, apresentam-se critérios que devem ser seguidos pelo aplicador da lei tributária ao avaliar os eventos econômicos inerentes aos CSC. Conclui-se pelo não-enquadramento de referidos eventos nas materialidades acima referidas, à exceção do IOF-câmbio