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Abstract(s)
Os preços de transferência constituem uma matéria complexa e de acentuada relevância prática, substancialmente em consequência da globalização empresarial e subjacente acréscimo na ocorrência e na dimensão de operações levadas a cabo entre entidades vinculadas.
A aplicabilidade da regulamentação subjacente à matéria de preços de transferência em operações entre entidades vinculadas não são de incumbência linear, por conseguinte, coexistem diversas situações de divergência entre contribuintes e autoridades fiscais quanto à aplicação apropriada destes. A referida conjuntura impôs aos Estados o ajustamento dos sistemas fiscais subjacentes e a conjeturarem diversas ferramentas de controlo de preços de transferência, com o propósito de aumentar o grau de comparabilidade entre transações efetuadas e outras substancialmente semelhantes.
A presente dissertação incide sobre a temática dos preços de transferência, uma matéria tributária com potencial amplo de litigância, e como implícito frequentemente debatida em diversos domínios, nomeadamente no domínio fiscal.
O objetivo do estudo compreende percecionar amplamente a problemática referente à litigância fiscal em contexto da aplicação do regime fiscal dos preços de transferência em Portugal, e percecionar de que forma a evolução legislativa e das decisões dos Tribunais têm colmatado lacunas na regulamentação e consequentemente minimizado a possibilidade de ocorrência de erosão fiscal em matéria de preços de transferência.
O estudo empírico para a concretização desta investigação estabelece-se numa abordagem qualitativa, em que considerando o objetivo da presente dissertação, a estratégia de investigação que se adequa compreende a análise estudo de caso mediante a jurisprudência, em outros termos, as decisões tomadas pelos Tribunais Arbitrais, desde a sua entrada em funcionamento no CAAD (em outubro de 2012) até agosto de 2024, em matéria de preços de transferência.
Transfer Pricing is a complex matter of considerable practical relevance, substantially as a result of corporate globalisation and the underlying increase in the occurrence and size of transactions between related parties. The applicability of the underlying regulation to Transfer Pricing in transactions between related entities is not linear, therefore, there are several situations of disagreement between taxpayers and tax authorities as to the appropriate application of these. This situation has forced States to adjust the underlying tax systems and to conjecture various transfer price control tools, with the aim of increasing the degree of comparability between transactions carried out and other substantially similar ones. This dissertation focuses on the subject of transfer pricing, a tax matter with broad potential for litigation, and as implied frequently debated in various fields, particularly in the tax field. The objective of the study is to broadly understand the problem relating to tax litigation in the context of the application of the Transfer Pricing tax regime in Portugal, and to understand how legislative developments and Court decisions have filled gaps in regulation and consequently minimized the possibility occurrence of tax erosion in terms of Transfer Pricing. The empirical study for the realization of this research is established in a qualitative approach, in which considering the objective of this dissertation, the research strategy that is appropriate comprises the case study analysis through the jurisprudence, in other words, the decisions taken by the Arbitration Courts, from its entry into operation at CAAD (in October 2012) until August 2024, on Transfer Pricing.
Transfer Pricing is a complex matter of considerable practical relevance, substantially as a result of corporate globalisation and the underlying increase in the occurrence and size of transactions between related parties. The applicability of the underlying regulation to Transfer Pricing in transactions between related entities is not linear, therefore, there are several situations of disagreement between taxpayers and tax authorities as to the appropriate application of these. This situation has forced States to adjust the underlying tax systems and to conjecture various transfer price control tools, with the aim of increasing the degree of comparability between transactions carried out and other substantially similar ones. This dissertation focuses on the subject of transfer pricing, a tax matter with broad potential for litigation, and as implied frequently debated in various fields, particularly in the tax field. The objective of the study is to broadly understand the problem relating to tax litigation in the context of the application of the Transfer Pricing tax regime in Portugal, and to understand how legislative developments and Court decisions have filled gaps in regulation and consequently minimized the possibility occurrence of tax erosion in terms of Transfer Pricing. The empirical study for the realization of this research is established in a qualitative approach, in which considering the objective of this dissertation, the research strategy that is appropriate comprises the case study analysis through the jurisprudence, in other words, the decisions taken by the Arbitration Courts, from its entry into operation at CAAD (in October 2012) until August 2024, on Transfer Pricing.
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Keywords
Entidades relacionadas Preços de transferência OCDE Tribunais Legislação Related entities Transfer pricing Courts Legislation