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A Problemática dos Preços de Transferência em Grupos Nacionais de Reduzida Dimensão
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| 1.19 MB | Adobe PDF |
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Abstract(s)
O objetivo principal deste estudo de caso foi a realização das tarefas conducentes a
elaboração do dossier de preços de transferência da empresa João Serras, Lda., empresamãe
de um grupo nacional de pequena dimensão. A tarefa mais importante associada a
este Projeto foi a prova de aplicação do Principio da Plena Concorrência nas operações
vinculadas entre as duas entidades relacionadas (a João Serras, Lda e a Distrityres, Lda).
Foi selecionado o método do Preço de Revenda Minorado, o qual foi aplicado tendo por
base a comparação da margem bruta média de 3 anos de um referencial de mercado com
a margem bruta média do setor dos pneus da João Serras, Lda. (setor onde ocorrem as
operações vinculadas). Foi possível determinar que a margem bruta de comercialização
da João Serras, Lda se enquadrava dentro do intervalo de plena concorrência,
confirmando-se a aplicação do referido princípio. Verificou-se, ainda, não existir um regime
simplificado que permita, de uma forma menos complexa e com menos custos de contexto,
demonstrar a aplicação do princípio da plena concorrência para realidades com esta
dimensão
The main objective of this case study was to carry out the tasks leading to the preparation of the transfer price dossier of João Serras, Lda, the parent company of a small national group. The most important task associated with this Project was to proof the application of the Arm’s Length Principle to the related-party transactions occurred between the two entities (João Serras, Lda and Distrityres, Lda). The method of the reduced resale price was selected and applied based on the comparison of the 3-year average gross margin of a market benchmark with the average gross margin of the tire sector of João Serras, Lda. (where the related-party transactions occur). It was possible to determine that Joao Serras, Lda’s gross margin was within the range of full competition, confirming the application of the Arm’s Length Principle to this case. In addition, we verify that does not exist a simplified regime adapted to the dimension of these small group aiming to comply with this obligation with less compliance costs.
The main objective of this case study was to carry out the tasks leading to the preparation of the transfer price dossier of João Serras, Lda, the parent company of a small national group. The most important task associated with this Project was to proof the application of the Arm’s Length Principle to the related-party transactions occurred between the two entities (João Serras, Lda and Distrityres, Lda). The method of the reduced resale price was selected and applied based on the comparison of the 3-year average gross margin of a market benchmark with the average gross margin of the tire sector of João Serras, Lda. (where the related-party transactions occur). It was possible to determine that Joao Serras, Lda’s gross margin was within the range of full competition, confirming the application of the Arm’s Length Principle to this case. In addition, we verify that does not exist a simplified regime adapted to the dimension of these small group aiming to comply with this obligation with less compliance costs.
Description
Keywords
Dossier de Preços de Transferência Métodos de Cálculo Preços de Transferência Princípio de Plena Concorrência Transfer Pricing Dossier Calculation Methods Transfer Pricing Arm’s Length Principle