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Advisor(s)
Abstract(s)
Atualmente, os preços de transferência assumem uma importância crescente no contexto fiscal internacional, impulsionados pela intensificação das operações e pela complexidade inerente às transações entre entidades relacionadas. A correta determinação dos preços de transferência reveste-se de uma relevância crucial, dado que a sua aplicação inadequada pode originar ajustamentos fiscais desfavoráveis e desencadear litígios significativos entre os contribuintes e as administrações tributárias.
Ao longo desta dissertação, será examinada a evolução dos casos arbitrais em matéria de preços de transferência no período compreendido entre 2021 e 2023, com o intuito de identificar as principais tendências e desafios emergentes. Será conferida especial atenção à constatação de uma diminuição das decisões favoráveis ao sujeito passivo, bem como ao crescente foco nas operações financeiras, que se têm revelado particularmente suscetíveis de contestação em virtude da sua complexidade. Entre as problemáticas mais recorrentes, destacam-se a aplicação do método de preços de transferência e o conceito de comparabilidade, temas frequentemente alvo de divergências entre os contribuintes e a Autoridade Tributária, dado o rigor exigido na sua fundamentação e documentação.
Neste contexto, é sublinhada a necessidade imperativa de os contribuintes desenvolverem estratégias de conformidade mais robustas e adaptáveis, capazes de mitigar os riscos fiscais e de assegurar uma defesa eficaz perante as autoridades tributárias e os tribunais arbitrais.
At present, transfer pricing holds increasing significance within the international tax framework, driven by the intensification of cross-border operations and the inherent complexity of transactions between related entities. The accurate determination of transfer pricing assumes critical importance, as its improper application may result in unfavorable fiscal adjustments and give rise to substantial disputes between taxpayers and tax authorities. In this dissertation, the evolution of arbitral cases related to transfer pricing from 2021 to 2023 will be thoroughly examined, with the objective of identifying the key emerging trends and challenges. Particular emphasis will be placed on the noted decline in favorable decisions for taxpayers, as well as the growing scrutiny of financial operations, which have proven to be especially vulnerable to challenge due to their complexity. Among the most prevalent issues are the application of the transfer pricing method and the concept of comparability, both frequently contested between taxpayers and the Tax Authority due to the stringent requirements for substantiation and comprehensive documentation. Within this context, the pressing need for taxpayers to develop more robust and adaptable compliance strategies is highlighted, enabling them to mitigate fiscal risks and ensure a robust defense before tax authorities and arbitral tribunals.
At present, transfer pricing holds increasing significance within the international tax framework, driven by the intensification of cross-border operations and the inherent complexity of transactions between related entities. The accurate determination of transfer pricing assumes critical importance, as its improper application may result in unfavorable fiscal adjustments and give rise to substantial disputes between taxpayers and tax authorities. In this dissertation, the evolution of arbitral cases related to transfer pricing from 2021 to 2023 will be thoroughly examined, with the objective of identifying the key emerging trends and challenges. Particular emphasis will be placed on the noted decline in favorable decisions for taxpayers, as well as the growing scrutiny of financial operations, which have proven to be especially vulnerable to challenge due to their complexity. Among the most prevalent issues are the application of the transfer pricing method and the concept of comparability, both frequently contested between taxpayers and the Tax Authority due to the stringent requirements for substantiation and comprehensive documentation. Within this context, the pressing need for taxpayers to develop more robust and adaptable compliance strategies is highlighted, enabling them to mitigate fiscal risks and ensure a robust defense before tax authorities and arbitral tribunals.
Description
Keywords
Preços de transferência Auditoria fiscal Tribunal arbitral Conformidade tributária Transfer pricing Arbitration tribunal Tax compliance Tax audit