Master thesis deals with the issue of international taxation of transfer prices between related parties. Diploma thesis defines the basic theoretical concepts of transfer pricing with a focus on international and domestic law. The analytical part of the thesis is devoted to the analysis of the case law, the subject of which is transfer pricing. The practical part is based on acquired knowledge to elaborate a methodological tool to transfer pricing. The present findings are applied to a model example.

The European Union was devised to promote competition in the international market environment and ensure balanced allocation of fiscal and political requirements of the Member States. Globalization has led to enabling tax environments through granting of tax benefits by EU Member jurisdictions intended to promote competition in attracting foreign investment, trade, and development. Multinational Corporations may often exploit these tax benefits through various tax arrangement provisions causing a loss of tax revenue. The European Commission is implored to oversee the tax ruling granted by the Member States that is distortionary to the internal market. The Notion of State aid rule Article 107(1) TFEU is adopted as part of the mechanism to combat distortions that leads to tax evasion and harmful tax competition.  This research is intended to analyse the Commission and the General Court’s approach to demonstrate illegal or unlawful State aid through varied and adaptive methodology to tackle emerging complex tax arrangements provisions of Multinational Corporations, notably the Amazon and Engie recent cases. This paper also discusses the identification of potential conflict of laws between the relevant general system of legal rule of the domestic tax legislation and EU Law. Specifically with regards to the determination of whether a tax benefit confers a tax advantage and subsequently if that advantage is deemed selective in nature in a transfer of financial asset undertaking under a certain domestic law. The dynamics of potential abuse of law and aid recovery with the general tax principle of Legality will also be explored.

Den ökade globalisering som råder gynnar internationell handel på många plan, vilket även har bidragit till att internprissättning blivit en allt mer central fråga. Däremot ställs det högre krav på att adressera de problem som systemet resulterar i. Detta med hänsyn till att ett internpris är av påverkande karaktär på organisationens resultat på grund av skattemässiga motiv och incitament från ledningen. Även om OECD:s riktlinjer TPG är utformade av det politiskt styrande organet i respektive medlemsland är dessa riktlinjer inte tvingande. Systemet möjliggör subjektivitet i internprissättning. Problematiken belyses i synnerhet när redovisningstraditioner och deras eventuella påverkan på internprissättningen i Sverige och Storbritannien tas i beaktning.Studien har som syfte att genom en komparativ analys undersöka hur Sveriges och Storbritanniens redovisningstraditioner påverkar respektive lands tolkning av TPG. Ländernas skattemyndigheter, Skatteverket och HMRC, har gett ut en handledning respektive en intern manual rörande internprissättning där myndighetens tolkning av TPG framgår.Studien är en innehållsanalys av kvalitativ karaktär och datamaterialet som har använts är textutdrag från myndigheternas handledning och manual samt respektive lands lagstiftning på vissa områden. Studien har som ambition att undersöka fyra områden avseende internprissättning, myndigheternas referering till gällande rätt, armlängdsprincipen, metoder för prissättning och bevisförfarande. Tolkningsmodellen som har använts i studien har utvecklats fram ifrån Johanssons (2010) modell avseende substance over form. Tolkningsmodellen tillsammans med den teoretiska referensramen har fungerat som ett verktyg i analysen kring hur redovisningstraditionerna i respektive land påverkar tolkningen av TPG.Studiens slutsats indikerar att det finns inslag av redovisningstraditionerna i respektive lands tolkning av TPG. Både Storbritannien och Sverige refererar till OECD kontinuerligt men studien har resulterat i vissa skillnader som belyser det faktum att länderna har olika redovisningstraditioner. I Skatteverkets handledning identifierar resultatet vissa inslag av den kontinentala redovisningstradition som Sverige präglas av, det påträffas även inslag av det regelbaserade synsättet samt spår av det rättssystem som karaktäriserar Sverige, code law. Resultatet visar även att Storbritanniens redovisningstraditioner framträder i HMRC:s tolkning av TPG. Det återfinns inslag av den anglosaxiska traditionen, det principbaserade synsättet och även här syns spår av deras rättssystem, common law. Studien bidrar med en ökad förståelse kring hur nationella redovisningstraditioner påverkar tolkningen av internationella riktlinjer. Den bidrar även med en praktisk kunskap för företag, myndigheter och internationella verkställande organ. / Increased globalization stimulates international trade in many ways. It has led to increased importance of transfer pricing. However, there is a need to address several issues that have arisen since a transfer price affects the organization's profit or loss due to tax consequences and incentives from management. Although the guidelines known as TPG are drafted by the governments in members’ states, these guidelines are not mandatory. The system allows for subjectivity in transfer pricing. The problem is can be demonstrated by comparing the accounting traditions and their possible impact on transfer pricing in Sweden and the UK.The purpose of the study is to investigate how Sweden's and Britain's accounting traditions affect the countries' interpretation of the TPG. The tax authorities of these countries, the Swedish Tax Agency and HMRC, have each issued a guide and an internal manual on transfer pricing, which explains the authorities’ interpretation of the TPG. The aim of the study is to make a comparative analysis of these guides and internal manuals to see if and how the countries’ interpretation of the TPG differ due to the countries’ accounting traditions. Further, the study is a content analysis of qualitative nature and the data used has been extracted from the authorities' guide and internal manual, as well as the legislation of each country in certain areas. The aim of the study is to investigate four areas of transfer pricing, the authorities' reference to current law, the arm's length principle, pricing methods and evidence procedures. The research model used in this study has been developed from Johanssons (2010) model regarding substance over form. The resarch model together with the theoretical reference framework have served as a tool in the analysis of how accounting traditions in each country affect the interpretation of TPG.The study’s conclusion indicates that there are elements of accounting traditions in each country’s interpretation of TPG. Both the UK and Sweden refer to the OECD repeatedly but the study has resulted in some differences highlighting the fact that the countries have different accounting traditions. In the Swedish Tax Agency’s guidance, the result identifies certain elements of the continental accounting tradition that Sweden is characterized by, it also finds elements of the rule-based approach as well as traces of the legal system code law that characterizes Sweden. Likewise, the result also shows that Britain's accounting traditions appear in HMRC's interpretation of TPG. There are elements of Anglo-Saxon tradition, the principle-based approach, and also traces of their legal system common law. The study contributes to an increased understanding of how national accounting traditions affect the interpretation of international guidelines. It also provides useful information for companies, authorities and international executive agencies.This paper is hereinafter written in Swedish.

隨著知識經濟之發展，無形資產對於企業價值之重要性因而提升。就跨國企業而言，其無形資產配置對利潤分配之影響遠遠超過有形資產之交易，故近年來無形資產已成為各國稅務機關查核跨國企業間移轉訂價之重點項目。 本研究以經濟合作暨發展組織 2013 年7 月30 日發布之「無形資產移轉訂價修訂討論稿」為根基，結合美國、中國及印度等國家之相關規範，分析我國目前對於無形資產移轉訂價規範之缺失，並以近三年來與無形資產移轉訂價相關之國內外訴訟案例為研究範疇，探討實務上徵納雙方常見爭議，進而提出個人建議，冀能做為我國無形資產移轉訂價規範修法方向及徵納實務之參考。 / The importance of intangibles for market capitalization of an enterprise has been rising with the development of knowledge economy. Distributions of intangibles have more impact on profit allocations than transactions of tangible assets for multinational enterprises. As a result, the transfer pricing of intangibles have become the focus of taxation for multinational enterprises. This study analyzes defects of the regulations of transfer pricing involving intangibles in Taiwan based on Revised Discussion Draft on Transfer Pricing Aspects of Intangibles which issued by Organization for Economic Co-operation and Development (OECD) on July 30, 2013 and based on the references of the related regulations in other countries, including United States, China and India. Furthermore, the study analyzes and classifies the controversies of transfer pricing of intangibles between taxpayers and tax authorities in practice for the past three years from the court cases.

Den ständigt ökande internationaliseringen leder till framkomsten av allt fler multinationella företag med verksamheter inom flera länder. En konsekvens av den ökade globaliseringen är att den internationella skatteflykten allt jämt ökat, då internationella koncerner väljer att flytta delar av vinsten till länder med mer förmånliga skattesatser. Ett sätt för de multinationella företagen att minimera den världsomfattande skatten är genom internprissättning. Internprissättning är det pris som koncernen sätter på sina interna transaktioner mellan koncernbolagen. Som en reaktion på den ökade skatteflykten utformade Organization for Economic Co-operation and Development (OECD) riktlinjer för att vägleda regleringen av internprissättning. Syftet med riktlinjerna är att främja en harmonisering bland medlemsländerna för att minska antal konflikter mellan nationella lagstiftningar ur ett internationellt perspektiv och för att minska uppkomsten av dubbelbeskattning. Den grundprincip riktlinjerna utgår ifrån kallas för armlängdsprincipen. Armlängdsprincipen innebär att det koncerninterna priset ska motsvara det pris två oberoende företag hade fått betala för motsvarande transaktion. För att uppnå en ökad transparens och likformighet, anför även OECD:s riktlinjer hur de interna transaktionerna ska dokumenteras. Ett sätt att dokumentera transaktionerna på är genom att upprätta en land-för-land-rapport, vars syfte är att tillhandahålla skattemyndigheter viktig information och underlag för bedömning av koncerners prissättningar. Syftet med studien är att jämföra reglerna kring internprissättning i Sverige, Japan och Ryssland. I studien jämför vi skattelagstiftningarna för att undersöka vilka skillnader det finns inom de tre länderna med hänseende till internprissättning. Studien syftar även till att utreda om och i så fall varför ländernas skattelagstiftningar skiljer sig åt. För att uppfylla studiens syfte genomförde vi en komparativ analys, med ett kvalitativt förhållningssätt, där vi jämförde och analyserade studiens empiriska material. Det empiriska materialet består av ländernas nationella skattelagstiftning gällande internprissättning. I studiens analytiska skeende belyste vi de olikheter men även likheter vi kunde se vid jämförelsen. Dessa likheter och olikheter kopplade vi till den teoretiska referensram som vi i studien tagit fram för att på ett kvalitativt sätt kunna ge en förståelse för varför det finns skillnader, men även likheter, mellan de tre länderna. Slutsatsen som kan dras från studien är att det råder en frivillig harmonisering kring regleringen av internprissättning utifrån OECD:s riktlinjer inom de tre studerade länderna då vi funnit ytterst få skillnader mellan skattelagstiftningarna. Detta trots att OECD:s riktlinjer inte är tvingande på något sätt och trots att Ryssland inte är ett medlemsland i OECD, något som däremot både Sverige och Japan är. De skillnader som vi har kunnat se i den komparativa analysen har vi kunnat förklara genom att se till Hofstedes kulturella dimensioner och ländernas index inom respektive dimension. Skillnaderna har även kunnat förklaras genom att kopplas till ländernas kontinentala samt kommunistiska tradition. De likheter vi sett har vi däremot gett förståelse för genom att studera dem ur ett mimetiskt perspektiv av isomorfa processer, exempelvis utifrån Rysslands tillämpning av OECD:s riktlinjer. Studien bidrar med en fördjupad förståelse för OECD:s harmoniseringsarbete gällande internprissättning, samt en förståelse för hur regleringen ser ut inom de tre länderna och vilka skillnader det finns mellan dem. / The ever increasing internationalization leads to the emergence of increasingly multinational companies with operations in several countries. One consequence of the increased globalization is that international tax evasion has increased ever since international groups choose to move parts of profits to countries with more favorable tax rates. One way for the multinational companies to minimize the worldwide tax is through transfer pricing. Transfer pricing is the price which multinational companies uses for its internal transactions between its subsidiaries. As a response to the increased tax evasion, the Organization for Economic Co-operation and Development (OECD) designed guidelines to guide the regulation of transfer pricing. The aim of the guidelines is to promote harmonization among member states in order to reduce the number of conflicts between national laws from an international perspective and to reduce the occurrence of double taxation. The basic principle of the guidelines is called the arm's length principle. The arm's length principle states that the intra-group price should correspond to the price that two independent companies has to pay for the corresponding transaction. In order to achieve increased transparency and uniformity, the OECD guidelines also cite how internal transactions are to be documented. One way of documenting the transactions is by establishing a country-by-country report, whose purpose is to provide tax authorities with important information and basis for assessing transfer prices. The aim of the study is to compare the rules for transfer pricing in Sweden, Japan, and Russia. In the study, we compare tax laws to investigate the differences between the three countries in terms of transfer pricing. The study also aims at investigating why the tax laws of the countries differ. In order to fulfill the purpose of the study we conducted a comparative analysis, with a qualitative approach, where we compared and analyzed the empirical material of the study. The empirical material consists of the countries' national tax laws concerning transfer pricing. In the analytical stages of the study we highlighted the differences, but also the similarities, we could see in comparison. These similarities and differences were linked to the theoretical framework that we developed in the study to qualitatively provide an understanding of why there are differences, but also similarities, between the three countries. The conclusion that can be derived from the study is that there is a non-compulsory harmonization regarding the regulation of transfer pricing based on OECD's guidelines in the three studied countries where we found very few differences between the tax laws. This despite the fact that the OECD's Guidelines are not compelling in any way. Also so, even though Russia is not a member state in the OECD, which, on the other hand, both Sweden and Japan is. We have been able to explain the differences we have seen in the comparative analysis by looking at Hofstede’s cultural dimensions and the countries' cultural dimension indices. The differences have also been explained by the continental and communistic tradition of the countries. However, the similarities we have seen have been understood by studying them from a mimetic perspective of isomorphic processes, for example Russia's application of the OECD guidelines. The study contributes to a deeper understanding of OECD's work towards harmonization of transfer pricing, as well as a sense of how the three countries regulate transfer pricing and what differences there are between them.

This study aimed to assess the determinants and deterrents of profit shifting, which can occur as a result of corporate income tax competition, with a view to aid in collecting sufficient tax revenue to meet public spending requirements. The study theoretically and empirically analysed the effectiveness of the introduction of the South African transfer pricing regulations on deterring the occurrence of profit shifting in South Africa using annual financial information of South African parented multinational enterprises for the period 2010 – 2017. The study established that the implementation of transfer pricing regulations resulted in a reduction in profit shifting that became increasingly more prominent as the rules became stricter. Based on the findings of the study, it is recommended that the South Africa government should allocate sufficient resources to ensure that the transfer pricing regulations are being adhered with an aim to reduce profit shifting from South Africa. / Economics / M. Com. (Economics)

Abstract in English, Afrikaans and Zulu / In 2016, Zimbabwe introduced specific transfer pricing legislation to prevent abusive tax strategies by taxpayers. This study uses a qualitative interpretive inquiry to assess the adequacy of the new transfer pricing regime. This study contributes to the body of knowledge in that it explores transfer pricing as a tax avoidance tool, a concept that is at its nascent stage in academic taxation literature. Furthermore, it addresses a methodological gap by employing a qualitative inquiry in an area that is predominated by quantitative research. Indepth interviews and document review were used to gather data, and deductive content analysis was employed with the aid of ATLAS.ti 8™. This study confirms previous findings that tax consultants play a significant role in the compliance decisions of Multinational Enterprises (MNEs) through the examination of the exploitative strategies practiced by these MNEs. The comparison of the OECD and UN transfer pricing guidelines in search for the applicability of international guidelines to Zimbabwe’s specific needs helped uncover the contemporary dilemmas in global standards versus domestic standards. This study responds to the knowledge gap regarding the transfer pricing phenomenon in Zimbabwe through the lenses of an under-explored three-layered rationality concept; legal, implementation and exploitative rationality. The argument maintained in this study is that this rationality trichotomy is a useful lens to understand transfer pricing as a tax avoidance tool, and that international standards are not universal and so each country’s unique situation should be addressed at a domestic level. / Zimbabwe het in 2016 bepaalde oordragprysingswetgewing ingestel om onregmatige belastingstrategieë deur belastingbetalers te voorkom. Hierdie studie het ’n kwalitatief-interpretatiewe ondersoek gebruik om die toereikendheid van die nuwe oordragprysingsregime te assesseer. Die studie lewer ’n bydrae tot die kennismateriaal omdat dit oordragprysing as ’n belastingvermydingsinstrument ondersoek, ’n konsep wat in sy kinderskoene in akademiese belastingliteratuur staan. Dit verken ook ’n metodologiese gaping deur ’n kwalitatiewe ondersoek te gebruik op ’n gebied wat deur kwantitatiewe navorsing oorheers word. Omvattende onderhoude en dokumentbeoordelings is gebruik om data in te samel en deduktiewe inhoudsontleding is met behulp van ATLAS.ti 8™ gedoen. Hierdie studie bevestig vorige bevindinge dat belastingkonsultante ’n baie belangrike rol speel by die nakomingsbesluite van multinasionale ondernemings (MNO’s), gebaseer op die ondersoek van die uitbuitende strategieë wat deur hierdie MNO’s beoefen word. ’n Vergelyking van die Organisasie vir Ekonomiese Samewerking en Ontwikkeling (OESO) en die Verenigde Nasies (VN) se oordragprysingsriglyne om die toepaslikheid van internasionale riglyne ten opsigte van Zimbabwe se bepaalde behoeftes te bepaal, het gehelp om die eietydse dilemmas van globale standaarde versus huishoudelike standaarde bloot te lê. Hierdie studie stem ooreen met die kennisgaping rakende die oordragprysingsverskynsel in Zimbabwe deur deur die lens van ’n onderontgindedrielaag-rasionaliteitskonsep, naamlik wetlike, implementerings- en uitbuitende rasionaliteit, te kyk. Die studie voer aan dat hierdie rasionaliteitsdrieledigheid ’n nuttige manier is om oordragprysing as ’n belastingvermydingsinstrumente te verstaan, dat internasionale standaarde nie universeel is nie en dat elke land se unieke situasie derhalwe op ’n huishoudelike vlak aangespreek moet word. / Ngonyaka we-2016, izwe laseZimbabwe lithula imithetho ebhekene ngqo nokwedluliselwa kwezezimali zentengiselwano ukuvimbela ukusetshenziswa ngendlela esakuhlukumeza amasu ezentela ngabakhokhintela. Lolu cwaningo lusetshenziselwa uphenyo olukhombisa ukuhumusha okuphathelene nobungaki bento ukuze luhlolisise ukudluliselwa kwesikhathi sokuphatha esisha ekudlulisweni kokubekwa kwamanani emali. Ucwaningo lunomethelela olwazini olufanele ngokuthi lihlola ukubekwa kwamanani njengethuluzi eligwema ukukhokhwa kwentela, njengomqondo osesesigabeni sokuqala ukukhula ezifundweni zemibhalo yezentela. Ngaphezu kwalokho, sikhuluma ngegebe elikhombisa indlela yokwenza izinto ngokusebenzisa uphenyo olukhombisa ubungako bento endaweni egxile ocwaningweni olubheke obungako bento. Ukuthola ulwazi ngalokhu kuye kwasetshenziswa izinhlolokhono ezijulile kanye nokubuyekezwa kwemiqulu yamabhuku, kanye nokusetshenziswa kokuhlaziya okuqukethwe okuphunguliwe ngokubambisana nosizo le-ATLAS.ti 8™. Lolu cwaningo luqinisekisa okutholakale ngaphambilini okubonisa ukuthi abeluleki bezentela badlala indima ebalulekile ezinqumweni zokuthobela imithetho yezinkampani zamazwe angaphandle ngokusekelwe ekuhlolweni kokuxhashazwa kwamasu enziwa yizo izinkampani zamazwe angaphandle. Ukuqhathaniswa kwe-OECD kanye ne-UN mayelana nokudlulisela imihlahlandlela yamanani ekufuneni ukusebenza kwemihlahlandlela yeziqondiso zomhlaba wonke ngokwezidingo zaseZimbabwe kusize ekwembuleni izinkinga zesikhathi esizayo emazingeni omhlaba ngokuhambisana namazinga ezindinganiso zomhlaba jikelele ngokuhambisana namazinga asekhaya. Lesi sifundo siphendula igebe lolwazi elimayelana nokwedluliselwa kwesimo sokubekwa kwenani lemali kwezezintengiselwano eZimbabwe ngokusetshenziswa kokubhekwa komqondo onezigaba ezintathu ongaphansi kwesilanganiso sokuhlola, okungumthetho, ukwenziwa kwakhona kanye nokuxhashazwa kwemiqondo. Lolu cwaningo luphikisana nokuthi lomqondo ongunxantathu yinto ebhekwe ngamehlo abomvu futhi ebalulekile ekuqondeni ukudluliselwa kokubekwa kwesimo sezemali njengethuluzi lokugwema ukukhokhwa kwentela, okusho ukuthi amazinga omhlaba awasiyo into efanayo nokuthi izwe ngalinye linesimo salo esingafanani nelinye okwenza ukuthi isimo ngasinye sibhekwe ngokwesimo sezinga lasekhaya. / Financial Accounting / D. Phil. (Accounting Sciences)

Le terme de « prix de transfert » désigne le prix des transactions conclues entre les filiales d’une même entreprise multinationale. La thèse traite, sous un angle essentiellement normatif, de la problématique de réglementation de ces prix, c'est-à-dire de la détermination du mode de partage optimal du profit d’un groupe entre ses filiales. La thèse s’attache tout d’abord à montrer l’effet de la réglementation des prix de transfert sur les décisions de production et d’investissement des entreprises, puis sur le bien-être mondial. Sur la base des résultats obtenus, les objectifs qu’un dictateur bienveillant international devrait assigner à ce type de réglementation sont ensuite établis. Ce double travail permet de tracer le contour d’un projet de réglementation optimale, fondé sur le concept d’équité inter-nations, et dont l’application conduirait à attribuer à chaque filiale sa valeur de Shapley dans un jeu préalablement défini. La thèse éclaire également le débat contemporain en proposant un protocole permettant de comparer le principe de pleine concurrence avec la méthode d’allocation forfaitaire. / The prices of the transactions set between subsidiaries of a multinational corporation are usually called « transfer prices ». The dissertation deals with the normative questions raised by the regulation of such prices, particularly the optimal way of distributing the profit of a multinational between its subsidiaries. The dissertation first shows how the transfer prices regulation can influence corporate production and investment decisions, thereby impacting worldwide welfare. Based upon these results, the objectives that an international benevolent dictator would pursue through such a regulation are then identified. This program allows for the sketching of an optimal transfer prices regulation, which relies strongly upon the inter-nation equity concept, and which application would grant each subsidiary its Shapley value in a certain game. The dissertation also makes a contribution to the current debate by proposing a protocol to compare the arm’s length principle with the formulary apportionment method.

Le but de ma thèse est d'améliorer les conditions de lutte contre la manipulation des prix de transfert en instaurant des dispositifs légaux qui tiennent comptes de la réalité économique des entreprises d'un même groupe. Le commerce intragroupe représente 60% du commerce mondial, il est donc essentiel d'obliger les groupes multinationaux ainsi que les différentes administrations notamment européennes à un dialogue constructif en vue de sécuriser les finances publiques de chaque Etat mais également la fiscalité des ces sociétés en leurs évitant ainsi d'éventuels rehaussement et en écartant la problématique de la double imposition. Pour ce faire notre analyse s'est portée en 1ère lieu sur la valeur des biens et services ou comment quantifier cette valeur conformément à notre conception économique libérale. Puis nous avons apporté un regard critique sur la théorie et la pratique du droit fiscal en la matière en adoptant une approche comparée entre la France et l'Italie. Le but étant d'améliorer l'existant et de créer de nouveaux moyens tel l'Accord Préalable Européen sur les Prix de Transfert qui imposeraient à nos Etats Membres d'aboutir à une entente quant au traitement fiscal à pratiquer sur les prix de transfert au sein d'un groupe situé sur le sol européen. Puis afin de renforcer l'effectivité des rectifications fiscales des groupes multinationaux nous proposons la mise en place de l'Agence Européenne de la Vérification Fiscale (AEVF) qui jouirait d'une certaine autonomie et dont la fonction serait d'effectuer des vérifications sur les plus grands groupes situés en Europe et de proposer une rectification commune solutionnant ainsi le problème de la double imposition. / The aim of my thesis is to improve the fight against manipulation of transfer pricing by introducing legal mechanisms that take account of the economic reality of the same group of companies . Intra-company trade accounts for 60 % of world trade , it is essential to require multinational groups as well as various European governments in particular to a constructive dialogue in order to secure public finances of each State, but also the taxation of these companies in their thus avoiding potential enhancement and spreading the problem of double taxation. To do our analysis is carried in the first place on the value of goods and services or how to quantify this value in accordance with our liberal economic theory . Then we took a look at ciritique the theory and practice of tax law in this area by adopting a comparative approach between France and Italy . The goal is to improve existing and create new ways such as the European Agreement Preventive Accord on tranfer pricing which impose our Member States to reach an agreement on the tax treatment practice on transfer pricing within a group on European territory. And to enhance the effectiveness of tax correction multinational groups we propose the establishment of the European Agency for Tax Audit (EATA) who would enjoy a certain autonomy and whose function is to conduct audits on larger groups located in Europe and propose a common rectification and solving the problem of double taxation.

Made available in DSpace on 2016-04-26T20:21:46Z (GMT). No. of bitstreams: 1 Lia Barsi Drezza.pdf: 1150610 bytes, checksum: 85917f53e22e468577ce238460179f2c (MD5) Previous issue date: 2013-06-03 / This study assesses the impact of the normative statement contained in Articles 24 and 25 of Law No. 12.249/2010 Brazil s "thin capitalization rules" in view of a series of other laws currently in effect that regulate the same issues, namely, the remittance of interest abroad by entities affiliated with enterprises headquartered in tax havens or in countries featuring low-tax regimes. The analysis seeks to highlight the conflicts that can arise from regulation by different laws of the same legal facts, as a means to prevent the occurrence of double taxation by the tax authorities / O presente estudo busca analisar a eficácia social do enunciado normativo contido nos artigos 24 e 25 da Lei nº 12.249/2010, chamado de regras de subcapitalização , tendo em vista a existência, no sistema atualmente vigente, de um conjunto de outros enunciados que acabam por regular o mesmo fato jurídico, qual seja, a remessa de juros ao exterior, para pessoas jurídicas vinculadas, sediadas em países com tributação favorecida ou com regime fiscal privilegiado. A partir dessa análise, buscou-se evidenciar os conflitos que podem surgir da regulamentação, por diferentes proposições normativas, de fatos jurídicos idênticos, como forma de evitar a ocorrência de uma dupla tributação por parte dos órgãos fiscais