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Abstract(s)
A presente dissertação tem como objetivo analisar as relações especiais em matéria de preços de transferência, à luz do artigo 63º do CIRC e do artigo 9º da Convenção Modelo da OCDE. Desta forma, estudaremos que tipo de elenco está vertido no artigo 63º, nº4 do CIRC, de modo a apurar a quem se remete o ónus da prova em matéria de preços de transferência. Para além disso, abordaremos a sua aplicação ou não aplicação no caso de não existência de relações especiais.
Com este estudo concluiremos que cabe ao sujeito passivo o ónus da complexa prova quando a administração tributária invoca as alíneas do nº4 do artigo 63º do CIRC. Por este motivo, o contribuinte pode não conseguir realizar a prova da não existência de relações especiais, cuja aplicação do instituto de preços de transferência se pode tornar deveras agressiva e ruinosa para o sujeito.
The purpose of this dissertation is to analyze special transfer pricing relationships under the Article 63 of the CIRC and Article 9 of the OECD Model Convention. In this way, we will study what type of cast is included in Article 63, paragraph 4 of the CIRC, in order to determine who is referred to the burden of proof regarding transfer pricing. In addition, we will cover its application or non-application in the case of absence the special relations. With this study we will conclude that it is the responsibility of the taxpayer to bear the burden of complex proof when the tax administration invokes paragraph 4 of article 63 of the CIRC. For this reason, the taxpayer may not be able to prove that there are no special relations, whose application of the transfer pricing institute can become quite aggressive and ruinous for the subject.
The purpose of this dissertation is to analyze special transfer pricing relationships under the Article 63 of the CIRC and Article 9 of the OECD Model Convention. In this way, we will study what type of cast is included in Article 63, paragraph 4 of the CIRC, in order to determine who is referred to the burden of proof regarding transfer pricing. In addition, we will cover its application or non-application in the case of absence the special relations. With this study we will conclude that it is the responsibility of the taxpayer to bear the burden of complex proof when the tax administration invokes paragraph 4 of article 63 of the CIRC. For this reason, the taxpayer may not be able to prove that there are no special relations, whose application of the transfer pricing institute can become quite aggressive and ruinous for the subject.
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Keywords
Preços de transferência Relações especiais Influência significativa Legislação nacional e internacional Ónus da prova Transfer prices Special relations Significant influence National and international legislation Burden of proof