Os preços de transferência no Brasil: uma análise do método do preço de revenda menos lucro

Abstract

The present study regards the Brazilian legislation concerning the transfer pricing rules, majorly the import method denominated Resale Price minus Profit (“PRL”). The transfer pricing concept is related to a tax avoidance mechanism, once the main objective in to avoid the profit remittance in operations that occur between companies related. It is possible to describe transfer pricing as de comparison of the actual prices in the operation and the market prices, denominated parameter prices on similar products, services or rights. The method described above was introduced on Brazilian legislation with the Law 9,430/1,996 and had been suffering several alterations since it. Those alterations always aimed to move away the questions about the application and legality of the method since it had innovated on the global transfer pricing overview by determining established profit margins, which hardly can be changed and do not correspond to the operation performed by the taxpayer in most of the times, This study regards the polemic aspects of PRL method on Brazilian transfer pricing, aiming to analyze it and verify the administrative and judicial decision about this theme as well, and always indicating the perspectives about it to the future