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No contexto atual da globalização, a temática dos preços de transferência tem assumido um papel de grande relevância e bastante complexo, dado que a aplicação do seu regime tem gerado conflitos entre as empresas multinacionais e as autoridades fiscais. Face ao exposto, a presente dissertação visa analisar algumas decisões do Tribunal Arbitral, no sentido de explicar os motivos da existência desses conflitos entre o sujeito passivo e a Autoridade Tributária na aplicação do regime dos preços de transferência, bem como, avaliar qual o sentido predominante das decisões do Tribunal Arbitral respeitantes ao regime dos preços de transferência. Este trabalho também destaca as implicações económicas e jurídicas resultantes da utilização inadequada do ónus da prova, sublinhando a importância de uma abordagem equilibrada e transparente. Dentro desse contexto, são identificados os principais desafios enfrentados pelas autoridades fiscais, empresas e tribunais ao estabelecerem o ónus da prova de forma justa e eficaz. Da análise dos acórdãos do CAAD, constatou-se que os casos sobre os litígios entre o contribuinte e a Administração Tributária dizem respeito à compra e venda de produto, prestação de serviços Intra grupo, transação de imóveis, compra e venda de direitos, cedência de pessoal, operações financeiras e negócios de propriedade intelectual, sendo que os principais problemas encontrados residem na análise da comparabilidade e com aplicação do método de preços de transferência por parte da AT, bem como na valoração das provas e resolução de dúvidas fundadas.
In the current context of globalization, the issue of transfer pricing has assumed a role of great relevance and complexity, given that the application of the respective regimes has generated conflicts between multinational companies and Tax Authorities. The transfer pricing regime is based on transactions between related companies or entities, which in their dealings may adopt pricing practices inconsistent with market prices, corroding the foundations of the economy, mainly through disrupting fair competition or eroding of the tax base. In light of the above, this dissertation aims to analyze some decisions of the Arbitration Court in order to explain the reasons for these conflicts between the taxpayer and the Authority in the application of transfer pricing regime, as well as to evaluate the predominant direction pf the Arbitration Court decisions regarding the transfer pricing. This work also highlights the economic and legal implications resulting from the misuse of the burden of proof, emphasizing the importance of a balanced and transparent approach. Whitin this context, the main challenges faced by tax authorities, companies, and courts in establishing the burden of proof fairly and effectively are identified. From the analysis of CAAD rulings, it was found that cases concerning disputes between the taxpayers and the Tax Administration relate to the purchase and sale of products, intra-group services, real estate transactions, purchase and sale rights, personnel leasing, financial transactions, and intellectual property transactions, with the main problems encountered in the analysis of comparability and the application of the transfer pricing method by the Tax Authority, as well as in the valuation of evidence and resolution of well-founded doubts.
In the current context of globalization, the issue of transfer pricing has assumed a role of great relevance and complexity, given that the application of the respective regimes has generated conflicts between multinational companies and Tax Authorities. The transfer pricing regime is based on transactions between related companies or entities, which in their dealings may adopt pricing practices inconsistent with market prices, corroding the foundations of the economy, mainly through disrupting fair competition or eroding of the tax base. In light of the above, this dissertation aims to analyze some decisions of the Arbitration Court in order to explain the reasons for these conflicts between the taxpayer and the Authority in the application of transfer pricing regime, as well as to evaluate the predominant direction pf the Arbitration Court decisions regarding the transfer pricing. This work also highlights the economic and legal implications resulting from the misuse of the burden of proof, emphasizing the importance of a balanced and transparent approach. Whitin this context, the main challenges faced by tax authorities, companies, and courts in establishing the burden of proof fairly and effectively are identified. From the analysis of CAAD rulings, it was found that cases concerning disputes between the taxpayers and the Tax Administration relate to the purchase and sale of products, intra-group services, real estate transactions, purchase and sale rights, personnel leasing, financial transactions, and intellectual property transactions, with the main problems encountered in the analysis of comparability and the application of the transfer pricing method by the Tax Authority, as well as in the valuation of evidence and resolution of well-founded doubts.
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Keywords
Preços de transferência Concorrência Ónus da prova Arbitragem tributária Teses de mestrado - 2025 Transfer pricing Competition Burden of proof Tax arbitration