Preços de transferência e o princípio arm’s length: uma análise sob a ótica internacional e nacional

Abstract

One of the main problem faced by globalization is tax harmonization. The difficulty of reconciling different tax systems is immense. In this context, conflicts related to transfer pricing rules have a greater tax impact on revenues generated internationally than any other aspect of tax legislation. This study aim to understand the standards, principles and methods used internationally for the purpose of calculating the transfer price value. The study starts with an international evolutionary analysis on the subject and the detailed description of the arm's length principle and the effects of its application. Afterwards, it discusses about transfer pricing in Brazilian law, it’s evolution, methods used for calculation and the (non) use of the arm's length principle due to the use of predetermined margins. The position of the UN on this fact was also addressed and approached the decisions of CARF and STJ on the subject. Finally, it discusses about the possibility and relevance of implementing the arm's length principle to Brazilian legislation, elucidating the difficulties and alternatives, with the scope of creating a prosperous and favorable scenario for international business, which should bring predictability and security to the companies/investors.