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Abstract(s)
A nova realidade empresarial que estamos a vivenciar está marcada pela enorme variedade de empresas presentes no mercado, tornando a dinâmica empresarial atual deveras complexa e diversificada. Perante a necessidade de eficácia organizacional e da pressão dos mercados e da concorrência, a questão fiscal tem vindo a ganhar uma influência significativa nas decisões tomadas a longo prazo, uma vez que influenciam as ações, os investimentos e o desenvolvimento das empresas.
O presente estudo pretende demonstrar a política de preços de transferência da entidade XYZ, S.A., que detêm três entidades: uma entidade de direito italiano, uma entidade de direito espanhol e, por fim, uma entidade de direito português. Este trabalho remete para o ano de tributação de 2021 e retrata a determinação dos preços de transferência da XYZ, S.A., na medida em que, nesse ano, as vendas ultrapassaram os 3 000 000 euros de vendas líquidas e outros rendimentos.
O sistema de preços de transferência fundamenta-se no princípio de plena concorrência, que parte do pressuposto de que as transações entre entidades relacionadas devem-se assemelhar às transações entre entidades independentes, em operações similares.
Ao longo da presente dissertação, o enquadramento legal assenta no disposto no artigo 63.º do CIRC - Código do Imposto sobre o Rendimento das Pessoas Coletivas, atualizado pela Lei nº 119/2019, de 18 de setembro de 2019, e pela Portaria n.º 1446-C/2001, de 21 de dezembro de 2001 entretanto revogada e substituída pela Portaria n.º 268/2021, de 26 de novembro de 2021.
Com o desenvolvimento deste estudo, depreende-se que, embora os conceitos e as questões relacionadas com o tema sejam compreendidos, a elaboração de um dossiê de preços de transferência é altamente complexa devido ao contexto, aos procedimentos, à estrutura e às características únicas de cada empresa.
The new business reality we are experiencing is marked by the huge variety of companies on the market, making today's business dynamics very complex, and diverse. Faced with the need for organizational efficiency and pressure from markets and competition, the tax issue has been gaining significant influence on long-term decisions, since it influences the actions, investments, and development of companies. This study aims to demonstrate the transfer pricing policy of XYZ, S.A., which owns three entities: one under Italian law, one under Spanish law, and, finally, one under Portuguese law. This work refers to the 2021 tax year, and portrays the determination of XYZ, S.A.'s transfer prices, given that sales in that year exceeded 3,000,000 euros in net sales and other income. The transfer pricing system is based on the arm's length principle, which assumes that transactions between related entities should resemble transactions between independent entities in similar operations. Throughout this dissertation, the legal framework is based on Article 63 of the Corporate Income Tax Code (CIRC), updated by Law 119/2019 of 18 September 2019, and by Ministerial Order 1446-C/2001 of 21 December 2001, which has since been revoked. As a result of this study, it emerged that although the concepts and issues related to the topic are understood, the preparation of a transfer pricing dossier is highly complex due to the context, procedures, structure, and unique characteristics of each company.
The new business reality we are experiencing is marked by the huge variety of companies on the market, making today's business dynamics very complex, and diverse. Faced with the need for organizational efficiency and pressure from markets and competition, the tax issue has been gaining significant influence on long-term decisions, since it influences the actions, investments, and development of companies. This study aims to demonstrate the transfer pricing policy of XYZ, S.A., which owns three entities: one under Italian law, one under Spanish law, and, finally, one under Portuguese law. This work refers to the 2021 tax year, and portrays the determination of XYZ, S.A.'s transfer prices, given that sales in that year exceeded 3,000,000 euros in net sales and other income. The transfer pricing system is based on the arm's length principle, which assumes that transactions between related entities should resemble transactions between independent entities in similar operations. Throughout this dissertation, the legal framework is based on Article 63 of the Corporate Income Tax Code (CIRC), updated by Law 119/2019 of 18 September 2019, and by Ministerial Order 1446-C/2001 of 21 December 2001, which has since been revoked. As a result of this study, it emerged that although the concepts and issues related to the topic are understood, the preparation of a transfer pricing dossier is highly complex due to the context, procedures, structure, and unique characteristics of each company.
Description
Keywords
Preços de transferência OCDE BEPS Métodos Transfer pricing OCDE BEPS Methods