O comércio internacional, as empresas transnacionais e o controle da transferência de preços (transfer pricing) no Brasil

AUTOR(ES)
DATA DE PUBLICAÇÃO

2000

RESUMO

The following academic dissertation pareI aims to caveI a very nowaday subject of lnternational Taxation Law based on current economic trends especially in commercial relations regarding multinational companies and the transfer pricing control of their activities. ln this respect, in face of the difficult study of lnternational Economic Law this study commences covering subjects such as: (i) an understanding of international commercial law; (ii) globalization and its legal effects: (iii) the transformation of multinational companies into transnational alies; (iv) the activities of transnational companies; (v) State control of transnational companies. After this groundwork the subject of the legal aspects of intemational transfer pricing is addressed in view of several countries transfer pricing contrai systems. Finally, the subject matter of the transfer pricing control ruIes in Brazil is introduced and fully addressed in view of current international tax law theories. This dane, several aspects of the Brazilian transfer ruIes are critized from a legal standpoint and suggestions for their betterment are provided

ASSUNTO(S)

mercados comercio internacional globalizacao direito multinacionais relacoes economicas internacionais

ACESSO AO ARTIGO

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