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Previous issue date: 2004-05-07 / Globalization process, which has been motivated by markets opening, has facilitated the free capital flow, also providing an accelerated growth to multinational companies, through the expansion of their activities to other countries. One of the results of this process is the surge of the concealed transfers of capital and profits, through either overestimate or underestimate transactions among associated companies. Therefore, each country has decided to adopt some rules to control the Transfer Pricing of assets and services in those transactions, which caused an increase of taxation complexity to multinational companies due to their need of knowing the laws of each country and its taxation impact on transactions between the company and its branches, aiming, therefore, to identify the situations of double taxation. This essay has the objective of presenting the rules for Transfer Pricing in Brazil and the five countries with higher investments in local assets, showing particularities of these countries, providing methodological knowledge related to Transfer Pricing estimate to multinational companies tax authorities in each studied country, to facilitate accounting and taxation management for the companies, not only in Brazilian taxation context, but also to the countries where transactions among associated companies take place. Throughout this paper it will be possible to identify the differences of methodologies among the countries, the requested information, the legal requirements and the penalties for those who do not attend to tax legislation. / O processo de globaliza????o, motivado pela abertura dos mercados, facilitou o livre fluxo de capitais, proporcionando tamb??m ??s empresas multinacionais um crescimento acelerado, atrav??s da expans??o de suas atividades para outros pa??ses. Um dos resultados desse processo foi o surgimento de problemas relativos a transfer??ncias disfar??adas de lucros e capitais, atrav??s de transa????es subfaturadas e superfaturadas, entre empresas vinculadas. Com isso, cada pa??s passou a adotar normas e leis para regular os Pre??os de Transfer??ncia de bens, produtos e servi??os nessas transa????es, gerando para os grupos multinacionais um aumento da complexidade tribut??ria, devido ?? necessidade de se conhecer as leias de cada pa??s e o impacto tribut??rio das transa????es entre matriz e filial, buscando detectar assim as situa????es de bitributa????o. Este trabalho tem como objetivo apresentar as regras para o Pre??o de Transfer??ncia no Brasil e nos cinco pa??ses de maiores investimentos em ativos locais, buscando trazer ao conhecimento geral as particularidades de cada um desses pa??ses com rela????o ao Pre??o de Transfer??ncia, proporcionando aos gestores tribut??rios dos grupos multinacionais um conhecimento dos m??todos de c??lculo dos Pre??os de Transfer??ncia em cada um dos pa??ses estudados, com a finalidade de facilitar o planejamento cont??bil-tribut??rio por parte das empresas n??o s?? no contexto tribut??rio brasileiro como tamb??m dos pa??ses onde haja transa????es entre empresas vinculadas. Atrav??s deste trabalho ser?? poss??vel identificar as diferen??as existentes de m??todos entre os pa??ses, as informa????es necess??rias, exig??ncias legais e penalidades previstas para aqueles que n??o atenderem a legisla????o.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/640 |
| Date | 07 May 2004 |
| Creators | Barbosa, Wesley Nogueira |
| Contributors | Fernandes, Francisco Carlos, Peters, Marcos Reinaldo Severino, Weffort, Elionor Farah Jreige |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Controladoria e Contabilidade Estrat??gica, FECAP, BR, - |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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