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Este trabalho tem por base o estágio realizado no Departamento Financeiro da empresa CIN Portugal, S.A., com vista à conclusão do Mestrado em Finanças da Faculdade de Economia e Gestão da Universidade Católica Portuguesa.
Numa primeira fase é feito um enquadramento dos preços de transferência no contexto prático da CIN ao nível das operações vinculadas, das funções desempenhadas e do método e indicador utilizado no seu cálculo com o objetivo de perceber a origem da temática e a importância que esta desempenha no contexto internacional da CIN.
A segunda fase será dividida em duas partes:
1. Quais os benefícios dos preços de transferência na estrutura operacional da CIN e quais os motivos para a existência de diferenças no controlo dos mesmos;
2. Qual a relação entre matérias-primas, preços de transferência e preço final no caso particular entre a CIN Portugal e a Barnices Valentine, empresa sediada em Espanha com maior peso na transferência de produtos intra grupo.
O principal objetivo deste trabalho é averiguar se variações nas matérias-primas estão na base das diferenças detetadas entre as vendas reais intra grupo e a política seguida pela empresa ao nível dos preços de transferência.
This work is based on the internship that was accomplished in the financial department of the company CIN Portugal, S.A., with the purpose of concluding my Master’s degree in Finance by the Economics and Management School of the Catholic University. Initially, there is a framework of the transfer pricing in the real context of the company. This framework is linked to the level of operations, functions performed and the method and indicator used in its calculation in order to understand the origin of the theme and the importance it plays in the international context of CIN Portugal, S.A. The second phase is divided in two parts: 1. What are the benefits of transfer pricing in the operational structure of CIN Portugal and the reasons for the existence of differences in its control; 2. The relationship between raw material, transfer pricing and final price in the particular case between CIN Portugal and Barnices Valentine company of the group with more weight on intra group transferred products. The main goal of this work is to determine if variations in raw materials can explain the differences detected between actual sales and the intra group policy followed by the company in terms of transfer pricing.
This work is based on the internship that was accomplished in the financial department of the company CIN Portugal, S.A., with the purpose of concluding my Master’s degree in Finance by the Economics and Management School of the Catholic University. Initially, there is a framework of the transfer pricing in the real context of the company. This framework is linked to the level of operations, functions performed and the method and indicator used in its calculation in order to understand the origin of the theme and the importance it plays in the international context of CIN Portugal, S.A. The second phase is divided in two parts: 1. What are the benefits of transfer pricing in the operational structure of CIN Portugal and the reasons for the existence of differences in its control; 2. The relationship between raw material, transfer pricing and final price in the particular case between CIN Portugal and Barnices Valentine company of the group with more weight on intra group transferred products. The main goal of this work is to determine if variations in raw materials can explain the differences detected between actual sales and the intra group policy followed by the company in terms of transfer pricing.