全球化是二十一世紀以來，最被廣汎討論的議題。無論在政治、經濟、企業、生產要素都無可避免地往“全球化”的洪流推進。這股全球化的力量將是所有人無法抗拒及置身事外的。當然，台灣企業亦無法迴避這股全球化的趨勢。 為因應這股全球化的浪潮，本論文引個案公司為例，探討其全球化的演進歷程，包含全球化的組織分工與佈局及其因應國際移轉計價租稅問題。根據以上的探討結論，本研究提出下列建議： 一、對台商企業因應全球化的建議： 1.台商組織文化的塑造及溝通模式的建立 全球化競爭時代，快速、彈性、效率、反應成為企業彼此競爭和成為全球運籌公司的關鍵。全球化公司在發展過程中，內部共識的形成、企業文化的形成、組織體系的扁平化和分工、領導溝通和策略決斷等等，是首要必須調整的課題。爰以個案的討論，提出台商朝向全球企業方向的組織管理建議。 2.組織架構的調整及功能的定位之建議 全球化的企業，主要係透過全球製造基地設立、全球市場(銷售據點)規劃、支援服務集中化等來修正改變其營運架構，此營運架構須跳脫法人組織架構的藩籬，同時配合國際移轉訂價策略，提出組織架構的調整及功能的定位之建議。 3.銷貨及製造交易模式引發租稅問題的對策 針對台商進行全球化常見的銷貨及製造交易模式所引發租稅問題，提出相關的建議。 4.移轉訂價政策的制定及後續管理 為因應全球化的國際移轉訂價租稅問題，建議企業內部應成立移轉訂價委員會，制訂集團移轉訂價策略，並管理後續相關事宜。 二、對政府協助台商企業全球化佈局的建議： 1.落實產業升級與轉型，以知識經濟取代產業政策 建議政府以整體產業的升級與轉型之知識經濟政策，取代僅強調某些產業之發展政策。 2.建構全球化效能政府與基礎建設 不僅企業要全球化，政府亦同時要進行全球化的改造。全球化強調彈性及效率，政府組織及政策亦因以此為準繩，才不致於成為企業全球化的絆腳石。此外，政府更應積極進行因應全球化的基礎建設，吸引全球資金以台灣為轉介中心，同時確保企業能根留台灣。 3.建立全球化產業資料庫，協助企業解決因應全球化所面臨的問題 成立世界各國投資資訊資料庫，舉凡各國政治、經濟、產業、租稅、人文及基礎設施等，供企業查詢，並定期更新。責成本國及當地專家針對企業對外全球所面臨問題深入輔導。 三、對政府國際移轉訂價的租稅政策建議： 1.立法院應儘速通過所得稅法第四十三條之一之修正草案，即移轉訂價立法草案，該草案係對移轉訂價的適用方法、稽核的對象、預先訂價協議機制作一通則性的規定，使得移轉訂價的稽核有明確的法律依據。 2.移轉訂價稽核立法後，應進行國際租稅人員的培訓，以熟悉移轉訂價的概念與稽核的技巧，並派員至美國IRS吸取稽核的經驗。此外，亦應同時對國內外企業進行教育宣導，讓企業能提早因應移轉訂價的稽核準備。 3.建立國際移轉訂價參考公司資料庫及全球化組織最佳實務準則，供企業國際移轉訂價的參考。鼓勵企業自行覆核公司移轉計價的策略，檢視是否符合常規交易；並制訂預先訂價協議機制細則，提供多國籍企業制訂移轉訂價策略的選擇。 關鍵詞：全球化、移轉訂價、國際租稅、個案研究 / Using case study method, this thesis studies a Taiwanese company in the evolution track of globalization may confront with arduous external and internal problems. The thesis stresses that the international transfer pricing topic is particularly important for globalized companies. Furthermore, the function segment for a globalized organization will affect both company’s competition capability and transfer pricing policy. In summary, this thesis recommend multinational companies should consider to adjust his organization structures and fix his organization functions to conquer the possible crises of continuous operation, and to establish reasonable international transfer pricing policy to defense possible challenges coming from tax authorities in the varied jurisdictions. Further, this thesis also recommend the Legislative Yuan of R.O.C. can approve the transfer pricing proposed law of Taiwan jurisdiction as soon as possible and our government can be assistance of the companies to overcome the international transfer pricing issues in the globalization. Keywords: Globalization, Transfer pricing, International tax planning, Case study.

移轉訂價係指關係企業間進行交易時，價格之訂定過程。由於各國稅制、稅率均存在差異，使跨國集團常透過移轉訂價之方式，不當安排其利潤以規避稅負。各國稅捐主管機關本其財政收入考量，並捍衛其課稅主權，紛紛建立移轉訂價稅制，要求關係企業間移轉訂價必須符合常規交易原則。 　　近年來，智慧財產已逐漸取代有形財產，成為企業價值之主要項目。由於智慧財產並無公開交易市場，且其通常具有一定之獨特性，致使涉及智慧財產之受控交易，於運用常規交易原則時產生諸多困難。 　　本論文為智慧財產移轉訂價之探索性研究，從稅制面進行分析與探討。研究結果發現，我國現行稅制與經濟暨合作發展組織、美國移轉訂價規範相較之下，未臻完備之處有： 1. 欠缺成本貢獻協議之具體規範； 2. 欠缺相互協議程序之具體適用規範。 　　此外，智慧財產受控交易於運用我國現行移轉訂價規範時，容易產生爭議及困難點之處在於： 1. 缺乏可比較未受控交易； 2. 智慧財產所有權之認定； 3. 共同研發之課稅問題； 4. 相互協議程序和預先訂價協議機制難以適用。 / Transfer pricing refers to a process of pricing arrangement in a controlled transactions between affiliated enterprises. Due to differences in tax legislations and tax rates among countries, multinational corporations may deliberately allocate their profits into different countries by leveraging off those differences, so its overall tax liabilities may be minimized. In view of the foregoing, tax authorities of various countries have began to formed transfer pricing related rules and regulations in order to preserve their tax bases and have requested full conformity of transfer pricing rules from resident enterprises when conducting related party transactions. In recent years, intellectual property (“IP”) has overtaken the importance of tangible assets and became a predominant operating item in many of the enterprises. However, given the inherent uniqueness in each IP and the lack of open market for the IP, difficulties often arise when applying the arm’s length principal on IP related controlled transactions. This exploratory research discusses transfer pricing of IP. Through this research, it is identified that there may be room for improvements for Taiwan transfer pricing rules in the following two areas in comparison with the OECD and U.S. transfer pricing rules: 1. Rules of cost contribution arrangement；and 2. Application rules of mutual agreement procedure. Moreover, controversies and difficulties may likely to occur in the following areas when applying transfer pricing rules on IP related controlled transactions in Taiwan: 1. Lack of comparable uncontrolled transactions； 2. The ownership of intellectual property rights； 3. Tax on cooperative R&D；and 4. Difficulties to apply with MAP and APA.

我國移轉訂價查核制度，係為防止營利事業與關係企業或關係人間藉不合交易常規之安排規避或減少納稅義務之制度，及為使我國所得稅制與國際潮流趨勢接軌，財政部於93年12月28日訂定發布「營利事業所得稅不合常規移轉訂價查核準則」，建立不合交易常規之認定標準暨相關調整方法，使徵納雙方有共同遵循之依據，乃我國所得稅查核之一項重大建制。 移轉訂價，指營利事業從事受控交易時所訂定之價格或利潤。其查核制度，為徵納雙方辦理所得稅申報及核定時，評估受控交易之結果是否符合常規共同遵循之依據。制度規範不僅是企業應負之協力義務，為創造企業本身更大價值及降低稅務風險，似應善用移轉訂價分析文件，使其成為衡量管理績效之利器。 本論文以採用可比較利潤法之公司為例，主要探討可比較對象一致程度，作為移轉訂價分析可信賴程度之判斷指標。研究建議如下： 一、申報書增列受測個體、受測活動、常規交易方法、可比較對象、利潤率指標、常規交易範圍及集團企業總利潤分配情形等欄位。 二、受控交易之結果達所得額標準以上，即以其原申報額為準核定，若同時符合避風港法則之主體要件者，得以其他文據取代移轉訂價報告。 三、對採用可比較利潤法之公司，於專案查核時，應注意利潤率指標之計算錯誤或誤植及年數誤用，其他資料漏列及資本調整錯誤等情形。 四、以可比較對象一致程度與受控交易結果在四分位距兩者之落點，作為移轉訂價分析可信賴程度之判斷指標。 五、若判斷指標顯示移轉訂價分析可信賴程度偏低者，建議以重組後可比較對象，建立四分位距範圍，測試有否藉更換可比較對象操作受控交易之結果。 關鍵詞：移轉訂價、關係企業、常規交易方法 / The purpose of our transfer pricing investigation system is to prevent a profit-seeking enterprise and its related parties avoid or reduce its income tax liabilities by means of arranging non-arm’s length transactions. For past few years, more and more countries had already planned and set up a transfer pricing investigation system. In order to make our tax regulations more correspondent with international trends, the MOF promulgated “The Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm’s Length Transfer Pricing” on 28th December, 2004. The established identifying standards and corresponding adjusting methods of non-arm’s length transactions provide taxpayers and tax authorities a common basis, so this is an quite important system. Transfer pricing shall mean the price or profit in controlled transactions conducted by profit-seeking enterprises. The regulation provides a common basis to assess whether the result of controlled transactions corresponds with the arm’s length principle while filing and assessing an income tax return. Except imposing obligations on enterprises, the regulation also adds values and decreases tax risks of enterprises. Furthermore, since it seems to be able to enhance the altitude and breadth by making good use of these analytical data, it can be a good tool to measure management performance. As an indicator of transfer pricing analytical reliability and auditing depth of tax authorities, this essay chooses enterprises that adopt Comparable Profit Method as exploring samples to analyze the consecutive-three-year consistency of their comparable objects . The suggestions are as follows： 1.We can add columns in tax returns for taxpayers to fill in arm’s length methods, comparable transactions, tested parties and tested activities, the arm’s length range, and total profits distribution among group companies. 2.Where the results of controlled transactions are higher than the standards of income, tax authorities can directly assess the transfer prices according to taxpayers’ filing data. 3.Where the results of controlled transactions are higher than the profit standard of the same trade and qualified for standards of safe harbor, the transfer pricing report can be replaced with other evidentiary documents. 4.We can take the consistency of the comparable objects and the range between the 25th to the 75th percentile of the results of controlled transactions as an indicator to judge the reliability of transfer pricing analysis. 5.When auditing enterprises that adopted Comparable Profit Method, we should notice the miscalculation of profit level indicators, misusage of time period, and the wrong ways of capital adjustment. Key words：transfer pricing, associated enterprises, arm’s length method

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The diploma paper was focused on analysis of the tools -- it means documentation of transfer pricing and advance pricing arrangement leading to the higher tax bond of tax subject, for example: in the case of tax control. The main benefit of this diploma paper consists of analysis of primary data. These data were obtained from the questionnaire as well as from the interviews oriented mainly on tax control which I had led with 2 multinational companies. The questionnaire, which I had done by myself, was sent to 46 multinational companies which their business platforms are located also in the Czech Rep. The most valuable written sources from which some data for my diploma paper were taken is the real documentation of transfer pricing done for the request of advance pricing arrangement as well as the decision of tax administrator in the same case according to the § 38nc Law N. 586/1992 Sb., about income tax. Just the character of the data guarantees the practical application of this diploma paper. I hope according to my diploma paper to be successful in notice of absence in the basic instruments of transfer pricing from point of the multinational companies view which could lead to the adjustment by competent authorities. This adjustment could consequently improve the cooperation between tax subjects and tax authorities.

ISSUES OF TRANSFER PRICING Transfer pricing is a very discussed topic of recent years, both by tax subjects, tax advisors as well as by tax administrations. This is due to activities of OECD and the European Union in this area, as well as due to increase in number of tax audits focusing on transfer pricing. The key documents are rules issued by OECD in the form of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which is being constantly revised and supplemented, the latest revision being issued in 2017. In the narrower terms, transfer pricing may be defined as prices for transactions between connected (related) parties. In broad terms, transfer pricing may be defined as any and all transactions between connected (related) parties including in particular transfer of goods, providing of services, transfer and other transactions concerning intangibles, cost contribution arrangements and business restructurings, as well as related tax administrations procedures when deciding on tax duty in connection with the transactions performed between the related parties and the transfer pricing documentation. In the first and second part of this thesis I am outlining the historical progress in activities of OECD in the area of transfer pricing since the first report issued...

O controle dos preços de transferência está amparado no princípio da plena concorrência, que representa espécie de dogma no direito tributário internacional. Para a sua concretização, há duas espécies de metodologias distintas: os métodos tradicionais, apoiados na comparação dos preços ou margens brutas de lucro das transações, e os métodos baseados na comparação de lucros operacionais entre as transações cotejadas. Não obstante a existência desta gama de métodos, há exemplos nos quais o princípio da plena concorrência não propicia mecanismos suficientes para o adequado controle dos preços de transferência, porquanto inexistem dados para a comparação dos preços, margens brutas ou lucros operacionais. As negociações globais de instrumentos financeiros intra-grupo, praticadas de forma integrada entre instituições de um mesmo conglomerado bancário, estão entre as situações que mais apresentam desafios ao aludido princípio. Como alternativa, parte da doutrina internacional tem defendido a adoção do método da partilha de lucros segundo fórmulas predeterminadas ou formulary apportionment. Os principais argumentos destes teóricos são a constatação de que o princípio da plena concorrência, ao se amparar no critério da entidade segregada, ignora os ganhos de eficiência e escala gerados no âmbito dos grupos econômicos; ademais, a aplicação deste princípio mostra-se complexa, dada a sua abertura e amplitude. No direito brasileiro, as regras para o controle dos preços de transferência, a despeito de inspiradas nos métodos tradicionais disponíveis para a aplicação do princípio da plena concorrência, são simplificadas a tal ponto que os métodos envolvendo margens brutas tornaram-se semelhantes aos métodos envolvendo fórmulas predeterminadas. Esta simplificação é desejável, em especial com vistas ao atendimento da praticabilidade, legalidade, eficiência administrativa etc.. Idealmente, a melhor estratégia de política tributária a ser adotada seria aquela baseada na edição de normas que, de um lado, (i.) prevejam margens predeterminadas de lucros por setor de atividade e região, ou definam outros critérios objetivos, razoáveis sob a perspectiva econômica, para o cálculo dos preços parâmetro, mas, de outro, (ii.) admitam que estas simplificações representam safe harbours, sendo garantido ao contribuinte o direito de apresentar quaisquer argumentos ou provas admitidos em direito para comprovar sua situação peculiar. O exame das discussões envolvendo a negociação global de instrumentos financeiros auxilia na conclusão de que, para serem justas, as normas para o controle dos preços de transferência precisam ser abrangentes, possibilitando-se a adequação dos métodos às especificidades de cada caso concreto; para o adequado funcionamento do sistema tributário, contudo, é imprescindível a instituição de diversas espécies de safe harbours, aptos a abranger a maioria das situações, reservando-se às transações realmente peculiares o exame detalhado dos preços. / Transfer pricing control rests on the arms length principle, one of the international consensus of international tax law. Control takes place under either of two methodologies: one comprising the Traditional Transaction Methods based on the comparison of prices and/or gross margins, and the other comprising Transactional Profits Methods based on the comparison of operating incomes from the relevant transactions. Notwithstanding the several methods in existence, the arms length principle may sometimes fail as a mechanism for adequate control of transfer pricing, insofar as data for the comparison of prices, gross margins or operational income are not available. The integrated global trading of financial instruments between units of a same banking group is an example of challenging situation for the effective application the arms length principle in transfer pricing control. Seeking an alternative approach, recent studies make the case for apportioning profits in accordance with preset formulas the so-called formulary apportionment. The main arguments behind this proposal revolve around the arms length principle ignoring economies of scale and other efficiency gains that normally breed within an economic group, as well as it being overly complex and open-ended. Although inspired by the Traditional Transactional Methods, Brazilian transfer price rules are simplified to such extent, that the gross margin comparison methods have become similar to a preset formula. Simplification is desirable from the standpoint of practicability, legal strictness, administrative efficiency, and so on. The ideal tax legislation policy would include rules that (i.) either pre-set gross margin parameters by industry and geographic location, or set forth objective, economically reasonable criteria for determination of parameter prices; but also (ii.) acknowledge such simplifications as no more than safe harbours and offer the taxpayer an opportunity to demonstrate deviation from the norm in a given peculiar situation. An analysis of the discussions on global trading of financial instruments fosters the conclusion that in order to be fair, transfer pricing rules must be all-encompassing; efficiency of the tax system, however, cannot forego the use of safe harbours that cover the majority of cases, thus restricting detail analysis to transactions that are actually peculiar.

Made available in DSpace on 2016-04-26T20:25:45Z (GMT). No. of bitstreams: 1 Marcelo Alvares Vicente.pdf: 848992 bytes, checksum: 6414abae16c670da8db3f3a1aa402435 (MD5) Previous issue date: 2007-06-26 / This work discusses a subject that has increasingly been focused on in Brazilian and foreign legal scholarship due to its relevance to international tax law and the increasingly problematic subject of transfer pricing controls. One of the main purposes of this work and that which, to a certain extent, inspired it, consists in collaborating in the evolution of the international aspect of the science of tax law, and especially in relation to the current views of the Organisation for Economic Cooperation and Development (OECD) and of Brazilian law. Using an analysis that is not purely dogmatic, but aimed at the integration of the domestic and international systems, applying the tax law concepts and norms that aim to prevent capital flight and the consequent tax avoidance it causes, it aims, as a result, to establish a minimum standard of security in applying legislation combined with the terms of the international agreements signed by Brazil that regulates the taxation of company profits and the transfer pricing rules or, inversely, the adaptation of the methods proposed by that international organization to the Brazilian legal tax system. The study focuses, with rigor, on the analysis of the rules proposed by the OECD and those prescribed by Brazilian legislation, seeking to interpret them especially in the context of the need to properly evaluate their full applicability, intending to show whether they are sustained when challenged by operations that are aimed directly or indirectly at tax avoidance. It is with this aim that we present this study, which is not exhaustive in light of the methodological cut-off that was necessary, concentrating on the question of the applicability of the transfer pricing rules and finding normative contingencies that may lead to avoidance measures / O presente trabalho discorre sobre um assunto que a doutrina brasileira e estrangeira vem focando de forma cada vez mais dinâmica, em razão de sua relevância perante o direito tributário internacional e da crescente problemática que lhe envolve: o controle fiscal dos preços de transferência. Um dos principais objetivos de nosso trabalho e o que, de certa forma, o moveu, consiste em colaborar para a evolução da ciência do direito tributário em seu aspecto internacionalístico, em especial no que se refere ao atual cenário do tema na visão da Organização para a Cooperação e Desenvolvimento Econômico (OCDE) e do direito brasileiro. Partindo-se de uma análise não meramente dogmática, mas voltada à integração dos sistemas nacional e internacional, aplicando-se os conceitos e normas de direito tributário que objetivam evitar a fuga de capitais e a conseqüente elisão fiscal por ela provocada, buscase, como resultado, estabelecer um patamar mínimo de segurança para a aplicação da legislação infraconstitucional combinada que seja com os termos dos acordos internacionais pelo Brasil firmados que regula a tributação dos lucros das empresas e as regras de preços de transferência, ou, de modo inverso, a adequação, dos métodos propostos por aquele organismo internacional, ao sistema jurídico tributário brasileiro. O estudo enfoca, com rigor, a análise das regras propostas pela OCDE e daquelas prescritas pela legislação brasileira, buscando sua interpretação, sobretudo diante da necessidade de bem avaliarmos quanto à sua plena aplicabilidade, pretendendo demonstrar se se sustentam quando desafiadas pelas operações que tenham por escopo, direta ou indiretamente, a prática de elisão fiscal. É com esse intuito que apresentamos este estudo, não exaustivo do assunto diante do corte metodológico que se faz necessário, concentrando-nos na questão da aplicabilidade das regras de preços de transferência e depurando contingências normativas que possam dar azo a práticas elisivas

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 2016-04-25T18:40:05Z (GMT). No. of bitstreams: 1 Pamela Kimi Shiraishi.pdf: 1259437 bytes, checksum: 488d180bf248e288c5a288a9f919f229 (MD5) Previous issue date: 2014-12-12 / 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 / Com o crescente processo de globalização, os países membros da Organização para Cooperação e Desenvolvimento Econômico (OCDE) passaram a se preocupar com os preços dos produtos praticados entre as empresas do mesmo grupo em países diferentes. As empresas poderiam vender seus produtos à sua coligada, localizada em outro país, por um preço mais baixo, deixando de recolher tributos em países nos quais a carga tributária é mais alta, bem como transferir o lucro das vendas efetivas para outro país que tenha uma tributação mais baixa. Foi então que a OCDE publicou um guia de preços de transferências, que foi adotado por todos os seus integrantes. Nos anos 90 o Brasil passou a fazer parte do comércio mundial e, pelo fato de não ser parte integrante da OCDE, o legislador teve que publicar as normas internas sobre este tema. A primeira legislação foi instituída em 1996. Algumas alterações foram feitas, até que, em 2002 a Receita Federal do Brasil (RFB) publicou a Instrução Normativa 243, a qual mudou significativamente o cálculo do método Preço de Revenda Menos Lucro (PRL), o que causou um impasse entre o Fisco e os contribuintes. Após 10 anos de discussões, em 2012 o governo publicou uma nova lei tratando sobre preços de transferência o que colocou fim às discussões sobre o cálculo dos ajustes a partir daquele momento. O legislador deixou como opção ao contribuinte a adoção ou não das novas regras para o próprio ano de 2012. Diante deste cenário, esta dissertação analisou a evolução das regras de preços de transferência no mundo e no Brasil e suas respectivas metodologias de cálculo. Intencionou verificar a razão desse impasse existente entre o contribuinte e o Fisco e promover uma análise sobre a opção mais economicamente viável para o contribuinte para o ano de 2012. Esta análise foi feita por meio de cálculos de situações hipotéticas, as quais trouxeram uma visão do comportamento dos ajustes a serem feitos pelos contribuintes. Como respostas a estes objetivos obteve-se como resultados que em nenhuma das hipóteses a IN 243 foi a mais benéfica ao contribuinte, enquanto as Leis 12.715 e 9.959 apresentaram um ajuste menos oneroso. No entanto, para decidir qual é a melhor opção entre as Leis cabe à empresa promover uma análise de todos os produtos fabricados, uma vez que não é possível optar pelas duas normas