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O presente trabalho tem como objetivo examinar, através de uma abordagem multidisciplinar, o regime brasileiro de controle dos preços de transferência no enfoque da exportação das commodities.
A abordagem será em relação às situações de aplicabilidade da legislação brasileira, e a comparabilidade da aplicação do método do cálculo em confronto com os países destinatários que em sua maioria são membros da OCDE e que possui como principal característica o princípio do “arm´s lenght” e uma metodologia mais serena e que facilita as relações entre os países.
O instituto é um mecanismo de forma a evitar que sejam ocultados ou desviados lucros, sem impactar no estímulo e no desenvolvimento econômico das exportações.
Ocorre que diante da especificidade da legislação brasileira que já promove impactos internos e através de duríssimas autuações, afetando a competitividade do produto nacional de forma igualitária no mercado internacional e o funcionamento da economia brasileira nos moldes internacionais.
Entretanto, para consolidação da aplicação do preço de transferência no comércio exterior relativo às commodities, o empresariado necessita de uma clareza na sua visão jurídica e operacional, bem como de uma uniformização da legislação interna em consonância com as Guidelines da OCDE de modo a facilitar as relações entre países destinatários de forma segura e estável, que em sua maioria são membros da OCDE e que possuem diretrizes consolidadas ou em vias de ser.
Com isso poderia o Preço de Transferência ser praticado com menos dificuldade em relação a sua administração, etapas, burocracia, procedimentos e interpretação de sua intricada legislação.
This study aims to examine, through a multidisciplinary approach, the Brazilian system of control of transfer pricing in the focus of export commodities. The approach will be in relation to situations of applicable Brazilian law, and comparable application of confrontation in the calculation method with recipient countries that are mostly members of the OECD and which has as main feature the principle of "arm's lenght" and a more serene and methodology that facilitates relations between countries. The institute is a mechanism in order to avoid being hidden or diverted profits without impacting the stimulus and economic development of exports. Is that given the specificity of the Brazilian legislation that already promotes internal impacts and legal uncertainty through draconian fines, resulting in the national product competitiveness equally in the international market and the functioning of the Brazilian economy in international mold. However, to consolidate the application of transfer pricing in foreign trade on the commodities, businesses need clarity in their legal and operational vision, a standardization of domestic legislation in line with the OECD guidelines in order to facilitate relations between recipient countries in a safe and stable manner, which mostly are members of the OECD and that have consolidated guidelines or about to be. You could transfer the price to be practiced more easily in relation to its administration, steps, bureaucracy, procedures and interpretation of its intricate legislation.
This study aims to examine, through a multidisciplinary approach, the Brazilian system of control of transfer pricing in the focus of export commodities. The approach will be in relation to situations of applicable Brazilian law, and comparable application of confrontation in the calculation method with recipient countries that are mostly members of the OECD and which has as main feature the principle of "arm's lenght" and a more serene and methodology that facilitates relations between countries. The institute is a mechanism in order to avoid being hidden or diverted profits without impacting the stimulus and economic development of exports. Is that given the specificity of the Brazilian legislation that already promotes internal impacts and legal uncertainty through draconian fines, resulting in the national product competitiveness equally in the international market and the functioning of the Brazilian economy in international mold. However, to consolidate the application of transfer pricing in foreign trade on the commodities, businesses need clarity in their legal and operational vision, a standardization of domestic legislation in line with the OECD guidelines in order to facilitate relations between recipient countries in a safe and stable manner, which mostly are members of the OECD and that have consolidated guidelines or about to be. You could transfer the price to be practiced more easily in relation to its administration, steps, bureaucracy, procedures and interpretation of its intricate legislation.
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Preço de transferência Commodities Legislação brasileira OCDE Sexto método Transfer price Commodities Brazilian legislation OECD Sixth method