The Brazilian "sixth method" and BEPS action 10 : transfer pricing controle on commodity transactions

Conteúdo restrito em respeito à legislação de direitos autorais.

Principais autores: Gomes, Marcus Lívio, 1966-, Mansur, Débora Ottoni Uébe
Tipo de documento: Artigo
Idioma: Inglês
Publicado em: [s.d
Assuntos:
PLANO DE AÇÃO PARA O COMBATE À EROSÃO DA BASE TRIBUTÁRIA E À TRANSFERÊNCIA DE LUCROS
TRIBUTAÇÃO INTERNACIONAL
EVASÃO FISCAL
Obter o texto integral:
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recordtype trf2
spelling oai:bdjur.stj.jus.br.trf2pint:oai:trf2.jus.br:1242432020-07-21 The Brazilian "sixth method" and BEPS action 10 : transfer pricing controle on commodity transactions Gomes, Marcus Lívio, 1966- Mansur, Débora Ottoni Uébe PLANO DE AÇÃO PARA O COMBATE À EROSÃO DA BASE TRIBUTÁRIA E À TRANSFERÊNCIA DE LUCROS TRIBUTAÇÃO INTERNACIONAL EVASÃO FISCAL Conteúdo restrito em respeito à legislação de direitos autorais. Os fascículos constantes no campo "FONTES-PERIÓDICO-AVULSA" não fazem parte do acervo da Biblioteca. Produção intelectual. Aggressive tax planning, i.e. the act of sending profits to low-tax jurisdictions, is a reality. All countries in which significant economic activities are carried out make an effort to fight against it, using instruments such as transfer pricing rules, as well as those defined in the OECD Action Plan on Base Erosion and Profit Shifting (BEPS). The legal control of transfer pricing over commodity transactions represents a special challenge for developing countries – traditional commodity traders – for which such transactions constitute a significant source of revenue. This revenue comes not only from the trade transactions, but also from their taxation. This article aims to analyse the Brazilian "sixth method" for transfer pricing in commodity transactions in comparison with the guidelines established by Action 10 of the OECD BEPS Project. The goal is to determine whether Brazilian legislation is in line with the guidelines provided by the OECD, mainly with regard to compliance with the prestigious arm’s length standard as a criterion for allocating profits in transactions between related parties, and whether Brazilian legislation is efficient in its final scope for combating base erosion. [s.d.] Artigo de Revista application/pdf http://www7.trf2.jus.br/sophia_web/index.asp?codigo_sophia=124243 Inglês http://www7.trf2.jus.br/sophia_web/index.asp?codigo_sophia=124243&midiaext=72214
institution TRF 2ª Região
collection TRF 2ª Região
language Inglês
topic PLANO DE AÇÃO PARA O COMBATE À EROSÃO DA BASE TRIBUTÁRIA E À TRANSFERÊNCIA DE LUCROS
TRIBUTAÇÃO INTERNACIONAL
EVASÃO FISCAL
spellingShingle PLANO DE AÇÃO PARA O COMBATE À EROSÃO DA BASE TRIBUTÁRIA E À TRANSFERÊNCIA DE LUCROS
TRIBUTAÇÃO INTERNACIONAL
EVASÃO FISCAL
Gomes, Marcus Lívio, 1966-
Mansur, Débora Ottoni Uébe
The Brazilian "sixth method" and BEPS action 10 : transfer pricing controle on commodity transactions
description Conteúdo restrito em respeito à legislação de direitos autorais.
format Artigo
author Gomes, Marcus Lívio, 1966-
Mansur, Débora Ottoni Uébe
title The Brazilian "sixth method" and BEPS action 10 : transfer pricing controle on commodity transactions
title_short The Brazilian "sixth method" and BEPS action 10 : transfer pricing controle on commodity transactions
title_full The Brazilian "sixth method" and BEPS action 10 : transfer pricing controle on commodity transactions
title_fullStr The Brazilian "sixth method" and BEPS action 10 : transfer pricing controle on commodity transactions
title_full_unstemmed The Brazilian "sixth method" and BEPS action 10 : transfer pricing controle on commodity transactions
title_sort brazilian "sixth method" and beps action 10 : transfer pricing controle on commodity transactions
publishDate [s.d
url http://www7.trf2.jus.br/sophia_web/index.asp?codigo_sophia=124243
_version_ 1848309622197190656
score 12,572395

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