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Preços de transferência: globalização e livre concorrência

• Rubem
  Koury Lopes Advogados

This research analyzes the reflexes of the phenomenon of globalization in the determination of transfer pricing, examining the issue from the perspective of the principle of free competition contemplated by the Brazilian Federal Constitution of 1988. Starting from the premise that free competition allows the improvement of the conditions of competitiveness of companies, forcing them to a constant improvement of its technological methods, their costs, in constant demand for the creation of more favourable conditions to the consumer, it's possible to say that the discrepancy between the value of the transaction and the real value of the market, either through the amendment of costs, revenues or expenses, can impact politics of prices in the market and, consequently, on free competition. Likewise, will be analysed the criteria used in each transfer pricing method, whether in export or import negotiations, proposing the examination of the real aspect of the financial transaction, supported by the arm´s length principle, allowing the improvement of the conditions of competitiveness of enterprises and also allowing the reduction of differences in treatment between independent and interdependent companies. Besides, will be presented the international guidelines established by the "Organization for Economic Co-operation and Development" based on the arm's length principle. That principle is provided in the article 9º of the OECD model and serves as a basis for all signed bilateral treaties between OECD member countries and between non-member states in the application of transfer pricing. Given the complexity of the matter in question, will be considered the need for use of preventive procedures of organization in business operations, seeking a genuine way to save taxes, because as the lack of legislation may cause a great loss for the taxpayer, as well as problems with the tax authorities.

Keywords: Globalization; Free Competition; Transfer Pricing.

Mauro, R. 2008, "Preços de transferência: globalização e livre concorrência". In: Revista Âmbito Jurídico - n.º 55 - Ano XI - Julho 2008, Revista Âmbito Jurídico, Brazil.

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Monografia Preços de Transferência - Rubem Mauro - Digital Signature.pdf