Lei 14.956/23 e os Preços de Transferência: impactos e implicações

Abstract

The growth of multinational companies has impacted the global economy, as the expansion of these companies has increased the flow of goods and services between countries. Several factors have driven the growth of multinationals, such as technological advances, new markets and globalization. However, these companies face regulatory and political challenges in their activities, as they must adapt their policies to the legislation of the countries in which they operate with their subsidiaries. In the tax sphere, these challenges may indicate the occurrence of cases of tax evasion, as companies can use mechanisms to increase the tax base as a form of adaptation. Therefore, to curb cases of tax evasion, countries use Transfer Pricing to price the goods and services that Multinational Companies sell between their related parties. In recent years, Brazil has made significant efforts to improve transfer pricing rules, seeking to ensure greater transparency in transactions between related companies. Transfer pricing rules are essential so that multinational companies do not use price manipulation between their subsidiaries for tax evasion purposes. Given this, the present research aimed to identify the main reasons that aligned Brazil with OECD practices. The approval of Law 14,956/23 is a mechanism that seeks to reduce cases of IRPJ and CSLL tax evasion, in addition to bringing specific treatments to some points, such as Intangibles and Commodities. To this end, the theoretical foundation sought to gather sufficient information to achieve the objective, using Law 14596/23 and IN 2,161 to justify Brazilian alignment with OECD practices. From the perspective of the trainee and the Laws already listed, the main changes that the Law brought to the Brazilian Tax System and the impact of the Law on different segments of society were sought. The research was carried out through a bibliographic survey, collecting sufficient information on the topic of Transfer Pricing. The main objective of the research was to identify the mechanisms that Brazil has to combat tax evasion, using Law 14,956/23 as an instrument. Regarding the research procedures, it was described as bibliographic research.