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Preços de transferência no âmbito do imposto sobre o rendimento
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Advisor(s)
Abstract(s)
A globalização trouxe um novo modelo de negócio e novas oportunidades. Os grupos empresariais tendem a deslocalizar-se e as operações realizadas são cada vez mais complexas. Fenómenos como a elevada interdependência entre as entidades contratantes e a sofisticação dos activos transaccionados reflectem o desenvolvimento económico das empresas multinacionais.
Acompanhando o seu desenvolvimento, as empresas refinam o objecto negocial das suas operações, passando a transacionar activos com características únicas e que tendem a não ser comparáveis com outros activos existentes no mercado.
Do ponto de vista comercial, assiste-se a uma grande preponderância da localização das entidades contratantes na definição da sua estratégia comercial, não para evitar a carga fiscal, mas sim para procurar novos mercados para se expandirem e aí completarem o ciclo de um activo após a sua transacção entre entidades contratantes: a venda ao consumidor final.
Do ponto de vista fiscal, as operações controladas suscitam questões quanto aos preços praticados, uma vez que, em muitas situações, os preços não correspondem aos preços subjacentes ao activo transacionado.
O desafio das administrações fiscais e bem assim dos organismos internacionais é o de sujeitar estas operações a uma tributação efectiva e de acordo com o real substracto económico de cada operação.
Para isso, as administrações fiscais recorrem às actuais regras de determinação dos preços de transferência, as quais assentam no princípio das entidades independentes, ainda que seja para responder a desafios até então nunca enfrentados.
Com base no princípio orientador do regime dos preços de transferência, os preços praticados nas operações controladas deverão corresponder aos preços que seriam praticados em operações semelhantes realizadas por entidades independentes.
Porém, os desafios actuais colocam em causa o já antigo princípio das entidades independentes.
Para responder ao novo panorama dos preços de transferência, a OCDE tem vindo a assumir uma nova posição, tendo vindo a dedicar-se à tributação dos activos intangíveis.
Por outro lado, as soluções da doutrina para sujeitar a tributação estes activos também contribuem para a discussão da matéria, por forma a que se alcancem as soluções mais adequadas ao problema.
No entanto, os contributos da doutrina e as propostas dos Estados para uma efectiva tributação dos activos intangíveis não se revelam suficientes para responder a este fenómeno. A atual reacção dos Estados fica atrás da complexidade das operações realizadas entre entidades relacionadas, levando a que estas operações escapem a uma tributação de acordo com o escopo da operação.
Ainda que se discutam possíveis soluções, urge apresentar soluções concretas e efectivas, de modo a que ocorra uma tributação efectiva de operações entre entidades relacionadas que envolvem activos intangíveis
Em suma, o actual regime dos preços de transferência deve responder à nova estrutura das empresas nas operações controladas e aos tipos de activos que se transaccionam através de medidas legislativas concretas, para que se assista a uma efectiva tributação destas operações com base no seu substracto económico.
Globalization brought a new way of doing business, as well as new opportunities. Multinational enterprises tend to move to other jurisdictions and their operations are becoming increasingly more integrated. High levels of integration within the contracting entities and the sophistication of the assets subject of the transactions reflect the economic growth of the multinational enterprises. Alongside with their economic growth, enterprises are specializing the scope of the transactions by starting to trade unique assets which do not have any comparable ones on the market. From a commercial point of view, the location of the enterprises has been playing its part on the enterprises’ business strategy, not to doge the tax burdens, but to find new markets to expand and therein complete the asset’s path after its transaction with a contracting entity: its sale to the customer. From a tax point of view, the controlled transactions raise questions regarding their prices, as, in many situations, they do not correspond to the real price of the asset subject to transaction. The challenge of tax administrations, as well as the international organizations’, is to subject this transactions to an effective taxation according to their real economic scope. Therefore, the tax administrations should proceed with their analysis based on the current transfer pricing rules, which rely on the arm’s length principle, even though it is to address hitherto challenges. Based on the guiding principle of the transfer pricing rule, the prices of the controlled transactions should match the prices of similar operations carried out by independent entities. Notwithstanding, the current challenges put the old arm’s length principle at stake. In order to address the new transfer pricing landscape, the OECD has been taking a new stand, although gradually, and has been addressing the taxation of the intangible assets. On the other hand, the scholars’ solutions to subject to taxation these assets contribute to the discussion of the matter, so that the best solutions are achieved. Nonetheless, the scholar’s solutions and the States’ ones for an effective taxation of intangible assets turn out to be insufficient to address this phenomenon. The current reaction from the States stays behind of the complexity of the controlled transactions, which enables these operations not to be subject to taxation according to their scope. Even though possible solutions are on the table, it is urgent to present concrete solutions, so that intangibles-controlled-transactions are subject to an effective taxation. All in all, the current transfer pricing regime should address the new enterprises’ structure on the controlled transactions and the type of assets subject to its transactions through the adoption of concrete laws, in order to subject the operations to an effective taxation according to their real economic scope.
Globalization brought a new way of doing business, as well as new opportunities. Multinational enterprises tend to move to other jurisdictions and their operations are becoming increasingly more integrated. High levels of integration within the contracting entities and the sophistication of the assets subject of the transactions reflect the economic growth of the multinational enterprises. Alongside with their economic growth, enterprises are specializing the scope of the transactions by starting to trade unique assets which do not have any comparable ones on the market. From a commercial point of view, the location of the enterprises has been playing its part on the enterprises’ business strategy, not to doge the tax burdens, but to find new markets to expand and therein complete the asset’s path after its transaction with a contracting entity: its sale to the customer. From a tax point of view, the controlled transactions raise questions regarding their prices, as, in many situations, they do not correspond to the real price of the asset subject to transaction. The challenge of tax administrations, as well as the international organizations’, is to subject this transactions to an effective taxation according to their real economic scope. Therefore, the tax administrations should proceed with their analysis based on the current transfer pricing rules, which rely on the arm’s length principle, even though it is to address hitherto challenges. Based on the guiding principle of the transfer pricing rule, the prices of the controlled transactions should match the prices of similar operations carried out by independent entities. Notwithstanding, the current challenges put the old arm’s length principle at stake. In order to address the new transfer pricing landscape, the OECD has been taking a new stand, although gradually, and has been addressing the taxation of the intangible assets. On the other hand, the scholars’ solutions to subject to taxation these assets contribute to the discussion of the matter, so that the best solutions are achieved. Nonetheless, the scholar’s solutions and the States’ ones for an effective taxation of intangible assets turn out to be insufficient to address this phenomenon. The current reaction from the States stays behind of the complexity of the controlled transactions, which enables these operations not to be subject to taxation according to their scope. Even though possible solutions are on the table, it is urgent to present concrete solutions, so that intangibles-controlled-transactions are subject to an effective taxation. All in all, the current transfer pricing regime should address the new enterprises’ structure on the controlled transactions and the type of assets subject to its transactions through the adoption of concrete laws, in order to subject the operations to an effective taxation according to their real economic scope.
Description
Keywords
Direito fiscal Direito financeiro Preços de transferência OCDE Teses de mestrado - 2019