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Detalhes da Produção
| Tipo | Artigo Publicado |
| Grupo | Produção Bibliográfica |
| Descrição | VALADÃO, Marcos Aurélio Pereira. TRANSFER PRICING: ARM´S LENGHT PRINCIPLE VERSUS WORLDWIDE UNITARY TAXATION; CORRELATIVE AND SECONDARY ADJUSTMENTS, AND DOMESTIC LEGISLATION UNDER BRAZILIAN METHODOLOGY. Revista Direito Tributário Internacional Atual, v. 1, p. 270-286, 2016. |
| Autor | Marcos Aurélio Pereira Valadão |
| Ano | 2016 |
Informações Complementares
| Ano do artigo | 2016 |
| Descricão e Informacões Adicionais | Abstract. 1 Introduction. 2 Brazilian Methodology Explained. 2.1 General view. 2.2 Transactions subject to TP in Brazil. 2.2.1 Related Persons. 2.2.2 Targeted Transactions. 2.3 Comparable Uncontrolled Transactions Method. 2.3.1 CUP for Commodities (PCI and PECEX). 2.3.2 Special rules for loans. 2.4 Resale Price and Cost Plus Methods with Fixed Margins. 2.4.1 Resale price method with fixed margins for imports. 2.4.2 Resale price method with fixed margins for exports. 2.4.3 Cost plus method with fixed margins for imports. 2.4.4 Cost plus method with fixed margins for exports. 2.5 Safe Harbors under Brazilian TP. 3 Brazilian Approach to Transfer Pricing And Worldwide Unitary Taxation. 3.1. Unitary Taxation, formulary apportionment and arm´s length principle. 3.2 Relations between Unitary Taxation and Brazilian Methodology. 4 Correlative And Secondary Adjustments And Domestic Legislation In Brazil. 4.1. Correlative Adjustments and Brazilian Legislation. 4.2. Secondary Adjustments and Brazilian Legislation. 5 Final Remarks INTRODUCTION The aim of this study is to explain Brazilian Transfer Pricing legislation, which is a simplification of the traditional methodology, 1 and the interplay between the principle embodied in this methodologies (arm?s length principle) and the worldwide unitary taxation approach, taking into consideration the Brazilian approach to transfer pricing. The study will also consider the interplay between Brazilian methodology and secondary and correlative adjustments, as it is the current practice worldwide. Brazilian methodology is considered to be a simplification of the traditional approach, mainly because of the use of fixed (predetermined) margins for the resale price and cost plus methods. However, the Brazilian approach also presents other singularities, such as a specific comparable uncontrolled transactions method (CUP) for commodities and interest, and the use of safe harbors. These aspects will be addressed in the next section. |
| Descricão e Informacões Adicionais(en) | INTRODUCTION The aim of this study is to explain Brazilian Transfer Pricing legislation, which is a simplification of the traditional methodology, 1 and the interplay between the principle embodied in this methodologies (arm?s length principle) and the worldwide unitary taxation approach, taking into consideration the Brazilian approach to transfer pricing. The study will also consider the interplay between Brazilian methodology and secondary and correlative adjustments, as it is the current practice worldwide. Brazilian methodology is considered to be a simplification of the traditional approach, mainly because of the use of fixed (predetermined) margins for the resale price and cost plus methods. However, the Brazilian approach also presents other singularities, such as a specific comparable uncontrolled transactions method (CUP) for commodities and interest, and the use of safe harbors. These aspects will be addressed in the next section. Despite of the fact that lots of the details of the Brazilian TP laws and regulations were omitted here (these details give room to some adjustments for specific situations), Brazilian methodology is far simpler than the OCED Transfer Pricing Guidelines. It is worth mentioning that the recent UN Practical Manual on Transfer Pricing for Developing Countries brings four country practices (Brazil, China, India and South Africa) that can be very useful to developing countries. The simplified Brazilian methodology also presents other features when the issues of unitary taxation, correlative and secondary adjustments are under discussion. It seems that the adoption of unitary taxation would severely impact Brazilian income tax legislation, nevertheless it is a field that demands additional research. On the other hand, in the case of correlative and secondary adjustments, Brazilian legislation, considering tax treaties and internal law, simply does apply them. The first aspect is due to absence of par. 2o of art. 9o in |
| Divulgacão Científica | NAO |
| Homepage do Trabalho | [http://www.ibdt.org.br/RDTIA/1/transfer-pricing-arms-lenght-principle-versus-worldwide-unitary-taxation-correlative-and-secondary-adjustments-and-domestic-legislation-under-brazilian-methodology/] |
| Idioma | Português |
| ISSN | 25957155 |
| Meio de Divulgação | NAO_INFORMADO |
| Natureza | COMPLETO |
| Página Final | 286 |
| Página Inicial | 270 |
| Relevância | NAO |
| Título do Artigo | TRANSFER PRICING: ARM´S LENGHT PRINCIPLE VERSUS WORLDWIDE UNITARY TAXATION; CORRELATIVE AND SECONDARY ADJUSTMENTS, AND DOMESTIC LEGISLATION UNDER BRAZILIAN METHODOLOGY |
| Título do Artigo(en) | TRANSFER PRICING: ARM´S LENGHT PRINCIPLE VERSUS WORLDWIDE UNITARY TAXATION; CORRELATIVE AND SECONDARY ADJUSTMENTS, AND DOMESTIC LEGISLATION UNDER BRAZILIAN METHODOLOGY |
| Título do Períodico ou Revista | Revista Direito Tributário Internacional Atual |
| Volume | 1 |