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{"id":21868,"date":"2022-04-19T15:58:59","date_gmt":"2022-04-19T18:58:59","guid":{"rendered":"https:\/\/www.blbbrasil.com.br\/blog\/?p=21868"},"modified":"2022-04-19T15:59:12","modified_gmt":"2022-04-19T18:59:12","slug":"precos-transferencia-novo-sistema-transfer-price","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/precos-transferencia-novo-sistema-transfer-price\/","title":{"rendered":"Entenda as mudan\u00e7as no sistema de Pre\u00e7os de Transfer\u00eancia"},"content":{"rendered":"

No \u00faltimo dia 12 de abril, a Receita Federal apresentou um novo sistema de transfer\u00eancia para o Brasil, em conjunto com a Organiza\u00e7\u00e3o para a Coopera\u00e7\u00e3o e Desenvolvimento Econ\u00f4mico (OCDE) e o Governo do Reino Unido.<\/p>\n

Para o ministro da Economia, Paulo Guedes, \u201co grande avan\u00e7o que estamos comemorando hoje \u00e9 que, \u00e0 medida que tenhamos sucesso nessa converg\u00eancia, evitamos dois males: o mal da tributa\u00e7\u00e3o excessiva, da bitributa\u00e7\u00e3o que impede os investimentos; e o mal da evas\u00e3o, atrav\u00e9s de transfer\u00eancia de lucros para legisla\u00e7\u00f5es que tenham tributa\u00e7\u00f5es mais favor\u00e1veis. Isso \u00e9 fundamental porque nos permite ter um ganho de efici\u00eancia, com aloca\u00e7\u00e3o eficaz dos investimentos em toda essa comunidade global que est\u00e1 se abra\u00e7ando atrav\u00e9s da converg\u00eancia dessas pr\u00e1ticas\u201d.<\/p>\n

Voc\u00ea pode acessar o material completo publicado pela Receita Federal aqui<\/strong><\/a>.<\/p>\n

O que \u00e9 Transfer Price (Pre\u00e7o de Transfer\u00eancia)?<\/h2>\n

A OCDE estabeleceu diretrizes para definir a parcela justa do valor ou da remunera\u00e7\u00e3o da produ\u00e7\u00e3o nas transa\u00e7\u00f5es internacionais realizadas entre empresas de um mesmo grupo econ\u00f4mico, tendo como princ\u00edpio de que os valores das transa\u00e7\u00f5es efetuadas pelo grupo devem ser praticados pelo valor de mercado (Arm\u2019s Length Principle<\/em> ou ALP). O Brasil adotou tais diretrizes com a aprova\u00e7\u00e3o da Lei n.\u00ba 9.430\/1996.<\/p>\n

Assim, quando duas empresas pertencentes ao mesmo grupo empresarial, mas sediadas em localidades distintas, realizam uma transa\u00e7\u00e3o, elas est\u00e3o sujeitas \u00e0s regras do Transfer Price.<\/p>\n

O objetivo do Transfer Price \u00e9 o de que as transa\u00e7\u00f5es entre empresas ou pessoas vinculadas ao \u00e2mbito internacional sejam isentas de quaisquer interfer\u00eancias diferentes daquelas relacionadas \u00e0s for\u00e7as do mercado e, assim, evitar tanto o superfaturamento nas importa\u00e7\u00f5es quanto o subfaturamento nas exporta\u00e7\u00f5es, al\u00e9m de combater a evas\u00e3o fiscal.<\/p>\n

No artigo: Entenda tudo sobre Transfer Price e seus m\u00e9todos de c\u00e1lculo<\/strong><\/a>, trazemos um conceito mais completo e amplo sobre o tema.<\/p>\n

Principais mudan\u00e7as nos Pre\u00e7os de Transfer\u00eancia<\/strong><\/h2>\n