Análise crítica das regras de dedutibilidade de IRPJ e a nova regra sobre preços de transferência sobre pagamentos de direitos de distribuição de licenças de software

Resumo

This study examines one of the main tax issues faced by Brazilian subsidiaries of multinational software development groups, regarding the non-deductibility of expenses incurred with the remuneration paid for the right of distribution to the foreign parent company, generating great legal uncertainty in the sector. The study begins with the analysis of the legal nature of this remuneration, its classification as royalties (according to the restrictive definition of Brazilian legislation) or as payment for copyrights, and the implications of these classifications. In addition, the study includes the analysis and compilation of the available administrative decisions of large multinational companies in the sector to address the points of controversy. Finally, the study explores the new transfer pricing rules in force as of 2024, concluding that, by resolving discussions about the deductibility of royalty payments, it has brought greater legal certainty to the sector, although the complexity and subjectivity of the new system represents a challenge for tax law operators.

Ficha do documento

Tipo

Dissertação

Ano

2024

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/36655

Palavras-chave

Licença de comercialização de softwareLimitações de dedutibilidade de royaltiesNova regra de preço de transferência brasileiraSoftware distribution licenseRoyalty deductibility limitationsNew Brazilian transfer pricing ruleDireitoDireito tributário - BrasilPreço de transferênciaEmpresas - ImpostosSoftware - Legislação