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Advisor(s)
Abstract(s)
O assunto que nos propusemos analisar desenvolve-se em torno dos métodos de determinação de Preços de Transferência relativos a operações que envolvem intangíveis. Estamos perante uma matéria de grande relevância, que decorre de uma natural evolução da sociedade, onde o fenómeno da globalização impera. Assim sendo, a facilidade com que se consegue colocar em circulação uma grande diversidade de bens e de serviços, aliada à evolução tecnológica, exponencia massivamente o florescimento de ativos intangíveis. Estes, por sua vez, acrescentam uma mais-valia às empresas, contribuindo para as diferenciar nos mercados e, sobretudo, gerar maior riqueza. Esta nova e atual realidade económica traz consigo novos problemas e novos desafios aos Estados em matéria tributária, a que urge dar resposta. Referimo-nos, nomeadamente, ao problema de determinar o valor dos preços praticados nas operações que envolvem empresas de grupo. Efetivamente, perante tal desafio, demos especial enfoque à análise dos métodos disponíveis para efeitos de preços de transferência, no sentido de encontrar o mais adequado para responder à problemática em apreço. Por outro lado, abordamos a possibilidade de optar por uma solução alternativa aos preços de transferência, utilizando o método de repartição baseado numa fórmula de âmbito global. A reflexão a que nos dedicamos permitiu-nos conhecer e avaliar os pontos fortes e os pontos fracos de cada proposta de solução pelo que, atentas as circunstâncias da realidade atual, julgamos poder indicar a que nos parece mais ajustada designadamente o método do fracionamento do lucro. Em jeito de conclusão, devemos sublinhar que o presente trabalho constituiu uma oportunidade de excelência para aprofundar o saber acerca desta temática que, pela sua relevância, foi abordada de forma sucinta em algumas cadeiras ainda que não integrasse os respetivos conteúdos programáticos. Contribuiu, sobremaneira, para nos consciencializarmos de que se trata de uma matéria extremamente delicada e complexa, que continuará a ser objeto de novas investigações e de desenvolvimentos.
The subject we set ourselves to analyze is developed around the transfer pricing methods related to operations involving intangibles. We are facing a matter of great relevance, which results from a natural evolution of society, where the phenomenon of globalization reigns. Therefore, the ease with which a great diversity of goods and services can be put into circulation, allied to technological evolution, massively increases the flourishing of intangible assets. These, in turn, add value to companies, helping to differentiate them in the markets and, above all, generate greater wealth. This new and current economic reality brings with it new problems and new challenges for states in tax matters, which urgently need to be addressed. We refer, in particular, to the problem of determining the value of prices charged in transactions involving group companies. Indeed, in the face of such a challenge, we have focused on the analysis of the available methods for transfer pricing purposes, in order to find the most appropriate one to respond to the problem at hand. On the other hand, we address the possibility of opting for an alternative solution to transfer pricing, using the allocation method based on a global scope formula. The reflection to allowed us to know and evaluate the strengths and weaknesses of each proposed solution, so that, owing to the circumstances of the current reality, we believe we can indicate the one that seems more appropriate, namely, the method of profit split. In conclusion, we must emphasize that this study has been an excellent opportunity to deepen our knowledge about this theme which, due to its relevance, has been briefly addressed in some courses, even though it was not part of the respective syllabus. It contributed, above all, to make us aware that this is an extremely delicate and complex subject that will continue to be the object of further research and development.
The subject we set ourselves to analyze is developed around the transfer pricing methods related to operations involving intangibles. We are facing a matter of great relevance, which results from a natural evolution of society, where the phenomenon of globalization reigns. Therefore, the ease with which a great diversity of goods and services can be put into circulation, allied to technological evolution, massively increases the flourishing of intangible assets. These, in turn, add value to companies, helping to differentiate them in the markets and, above all, generate greater wealth. This new and current economic reality brings with it new problems and new challenges for states in tax matters, which urgently need to be addressed. We refer, in particular, to the problem of determining the value of prices charged in transactions involving group companies. Indeed, in the face of such a challenge, we have focused on the analysis of the available methods for transfer pricing purposes, in order to find the most appropriate one to respond to the problem at hand. On the other hand, we address the possibility of opting for an alternative solution to transfer pricing, using the allocation method based on a global scope formula. The reflection to allowed us to know and evaluate the strengths and weaknesses of each proposed solution, so that, owing to the circumstances of the current reality, we believe we can indicate the one that seems more appropriate, namely, the method of profit split. In conclusion, we must emphasize that this study has been an excellent opportunity to deepen our knowledge about this theme which, due to its relevance, has been briefly addressed in some courses, even though it was not part of the respective syllabus. It contributed, above all, to make us aware that this is an extremely delicate and complex subject that will continue to be the object of further research and development.
Description
Keywords
Ativos intangíveis Preços de transferência Princípio da plena concorrência Métodos de determinação dos preços de transferência Método do preço comparável de mercado Método do fracionamento do lucro OCDE Formulary apportionment Intangible assets Transfering prices Arm´s lenght principle Transfer pricing methods Comparable uncontrolled price method Profit split method