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Os preços de transferência são atualmente um dos tópicos mais debatidos na esfera da fiscalidade, pois oferecem oportunidades aos grupos económicos de redistribuírem os seus lucros pelas diversas entidades a fim de aproveitar lacunas existente nas legislações internacionais. Neste contexto, a OCDE estabeleceu um conjunto de 15 ações de combate à erosão da base tributável e transferência artificial de lucros (BEPS) com base no princípio de plena concorrência, sendo este, visto como um marco fundamental nas normas internacionais dos preços de transferência. Esta dissertação aborda os preços de transferência numa vertente legal e teórica através de um levantamento dos desafios que a OCDE e os intervenientes de mercado têm vindo a enfrentar desde a implementação do Plano BEPS, focado em dois temas em particular: Economia Digital e Operações Financeiras. No caso da economia digital é efetuado um levantamento de vários estudos que apontam para planeamentos fiscais agressivos por parte dos grupos económicos com grande presença digital e os desafios fiscais que este tema tem colocado à OCDE. Por sua vez, as operações financeiras intragupo são uma área pouco explorada e, como consequência, a OCDE ainda procura explorar soluções que reúna consenso entre os vários estados membros. Neste capítulo é ainda explorado um caso prático de um processo do CAAD relativo a contratos de cash pooling.
Transfer pricing is currently one of the most debated topics in the tax field, as it presents opportunities for economic groups to redistribute their profits among their various entities, taking advantage of loopholes in international legislations. Due to rising relevance of the topic, the OECD has established a set of 15 actions to prevent the base erosion and profit shifting (BEPS), based on the arm’s length principle - a move that has been defined as a crucial milestone in international transfer pricing regulations. This dissertation addresses transfer pricing trough legal and theoretical perspectives by identifying challenges that the OECD and market players have been facing since the implementation of the BEPS Plan, in relation to two topics: Digital Economy and Financial Operations. When it comes to digital economy, several studies suggest that economic groups with big technological presence have aggressive tax planning strategies. In this context, this dissertation will address the tax challenges arising from the digitalization of the economy. As for financial operations, this field remains an underregulated area and, therefore, the OECD still seeks to explore solutions that gathers consensus among the countries. This study also explores a practical case from CAAD regarding cash pooling contracts.
Transfer pricing is currently one of the most debated topics in the tax field, as it presents opportunities for economic groups to redistribute their profits among their various entities, taking advantage of loopholes in international legislations. Due to rising relevance of the topic, the OECD has established a set of 15 actions to prevent the base erosion and profit shifting (BEPS), based on the arm’s length principle - a move that has been defined as a crucial milestone in international transfer pricing regulations. This dissertation addresses transfer pricing trough legal and theoretical perspectives by identifying challenges that the OECD and market players have been facing since the implementation of the BEPS Plan, in relation to two topics: Digital Economy and Financial Operations. When it comes to digital economy, several studies suggest that economic groups with big technological presence have aggressive tax planning strategies. In this context, this dissertation will address the tax challenges arising from the digitalization of the economy. As for financial operations, this field remains an underregulated area and, therefore, the OECD still seeks to explore solutions that gathers consensus among the countries. This study also explores a practical case from CAAD regarding cash pooling contracts.
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Preços de transferência Economia digital Operações financeiras Princípio de plena concorrência Erosão da base tributável e transferência artificial de lucros (BEPS) Transfer pricing Digital economy Financial operations Arm’s length principle Base erosion and profit shifting (BEPS)