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Abstract(s)
A presente dissertação projeta o tratamento da temática dos preços de transferência e fá-lo através de uma dupla abordagem. Por um lado, são investigados os problemas éticos com que nos deparamos ao lidarmos com preços de transferência. Por exemplo, se as empresas que usam as regras de preços de transferência pagam menos impostos do que deveriam, ou, se a própria sociedade é prejudicada pelo facto de as empresas usarem preços de transferência com o objetivo de minimizar os impostos. Sob outra perspetiva, os preços de transferência são analisados enquanto mecanismo de evasão fiscal, explorando as técnicas utilizadas, especialmente pelas empresas multinacionais, com o objetivo de diminuir a carga tributária que incide sobre os rendimentos globais do grupo. A utilização dos preços de transferência como meio para a evasão fiscal tem-se mostrado cada vez mais criativa. Esta realidade tem motivado organizações internacionais e países a adotar regras para a determinação de preços de transferência de plena concorrência, de forma a combater a erosão das bases tributárias e transferência de lucros daí resultantes. Apesar disso, importa determinar se os regimes de preços de transferência concebidos são suficientemente eficazes na abordagem a esta problemática, ou se, pelo contrário, continua a haver margem para este tipo de estratégias evasivas por parte das empresas multinacionais.
This dissertation addresses the behaviour of transfer pricing issues and does so through a two-pronged approach. On one hand, we investigate the ethical issues faced when dealing with transfer pricing. For example, are companies using transfer pricing rules to pay fewer taxes than they should or is society itself is hampered by the fact that companies use transfer pricing in order to minimize taxes. From another perspective, transfer pricing is analysed as a tax evasion mechanism, analysing the used techniques, especially by multinational companies, with the aim of reducing the tax burden on the group's overall income. The use of transfer pricing as a means of tax evasion has been increasingly creative. This reality has motivated international organizations and countries to adopt full competitive transfer pricing rules as means of combating the erosion of tax bases and the resulting transfer of profits. Nevertheless, it is necessary to determine whether the transfer pricing control systems designed are sufficiently effective in addressing this issue, or whether, on the contrary, there is still room for such evasive strategies by multinational companies.
This dissertation addresses the behaviour of transfer pricing issues and does so through a two-pronged approach. On one hand, we investigate the ethical issues faced when dealing with transfer pricing. For example, are companies using transfer pricing rules to pay fewer taxes than they should or is society itself is hampered by the fact that companies use transfer pricing in order to minimize taxes. From another perspective, transfer pricing is analysed as a tax evasion mechanism, analysing the used techniques, especially by multinational companies, with the aim of reducing the tax burden on the group's overall income. The use of transfer pricing as a means of tax evasion has been increasingly creative. This reality has motivated international organizations and countries to adopt full competitive transfer pricing rules as means of combating the erosion of tax bases and the resulting transfer of profits. Nevertheless, it is necessary to determine whether the transfer pricing control systems designed are sufficiently effective in addressing this issue, or whether, on the contrary, there is still room for such evasive strategies by multinational companies.
Description
Mestrado em Fiscalidade
Keywords
Preços de transferência Ética Evasão fiscal Transfer pricing Ethics Tax Evasion