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O presente trabalho tem por base o estágio realizado no departamento de Tax da PricewaterhouseCoopers, com vista a conclusão do Mestrado em Finanças da Faculdade de Economia e Gestão da Universidade Católica Portuguesa. Uma economia globalizada fez com que a temática dos preços de transferência ganhe cada vez mais importância, tanto a nível económico como fiscal. De forma a garantir maior transparência às autoridades fiscais dos estados membros da Organização para a Cooperação e Desenvolvimento Económico (OCDE), e no sentido de propor medidas de combate à erosão da base tributável ou transferência de lucros, este organismo propôs o Plano de Ação do Base Erosion and Profit Shifting (BEPS). O presente trabalho tem por objetivo analisar o Plano de Ação do BEPS e o seu impacto nos preços de transferência. Numa primeira parte faremos uma apresentação da entidade de acolhimento e uma descrição das atividades desenvolvidas ao longo do estágio, concluindo-se com uma análise crítica da empresa e do seu funcionamento e do nosso trabalho. Numa segunda parte, o estudo assenta na temática do BEPS e do seu impacto nos preços de transferência. Inicialmente é feita uma exposição teórica do tema, focando as normas aplicáveis em preços de transferência, seguida de um estudo do mecanismo do BEPS e das recomendações da OCDE para o seu combate. Para terminar, é realizado um enquadramento prático do tema, mediante a apresentação de algumas implicações que o Plano de Ação do BEPS terá em matéria de preços de transferência.
This paper is based on a research at the Tax Department in PricewaterhouseCoopers, with a view to complete a Masters in Finance at the Faculty of Economics and Management, Portuguese Catholic University. A globalised economy increases the importance of the issue of transfer pricing, both economic and tax respectively. In able to ensure greater transparency of the tax authorities, herein the member states of the Organisation for Economic Co-Operation and Development (OECD), the particular purpose was to combat base erosion and profit shifting through a proposed body, Action Plan BEPS, enacted by the OECD itself. Therefore, this paper is based on the analysis of the BEPS Action Plan and to further analyze its impact on transfer pricing. Firstly, we made a presentation of the host entity and a description of the activities carried out throughout our course of internship, concluding with a critical analysis of the company; both in relation to its operation and our work assignments. Secondly, the study is based on the topic of BEPS and its impact on transfer pricing. Initially, a theoretical exposure of the topic is made, focusing on the rules on transfer pricing, followed by a study of the BEPS mechanism and the OECD recommendations to combat it. Finally, we conducted a practical framework of the topic by presenting the implications that the BEPS Action Plan has on transfer pricing.
This paper is based on a research at the Tax Department in PricewaterhouseCoopers, with a view to complete a Masters in Finance at the Faculty of Economics and Management, Portuguese Catholic University. A globalised economy increases the importance of the issue of transfer pricing, both economic and tax respectively. In able to ensure greater transparency of the tax authorities, herein the member states of the Organisation for Economic Co-Operation and Development (OECD), the particular purpose was to combat base erosion and profit shifting through a proposed body, Action Plan BEPS, enacted by the OECD itself. Therefore, this paper is based on the analysis of the BEPS Action Plan and to further analyze its impact on transfer pricing. Firstly, we made a presentation of the host entity and a description of the activities carried out throughout our course of internship, concluding with a critical analysis of the company; both in relation to its operation and our work assignments. Secondly, the study is based on the topic of BEPS and its impact on transfer pricing. Initially, a theoretical exposure of the topic is made, focusing on the rules on transfer pricing, followed by a study of the BEPS mechanism and the OECD recommendations to combat it. Finally, we conducted a practical framework of the topic by presenting the implications that the BEPS Action Plan has on transfer pricing.
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Keywords
Globalização Preços de transferência BEPS OCDE Plano de ação Erosão da base tributável Transferência de lucros Globalization Transfer pricing Action plan Base erosion Profit shifting