O princípio da substância sobre a forma na nova lei de preço de transferênciaquando a realidade supera a ficção? Os instrumentos de ajuste ao princípio arm's length da Lei nº 14.596/2023 aplicáveis às transações transnacionais entre partes relacionadas sem racionalidade econômica

Resumo

The thesis analyzes the new instruments for adjusting to the arm’s length principle – recharacterization and compensation for business restructuring – provided for in the newly introduced legislation (14,596/23), which aligns the Brazilian Transfer Pricing control with Organization for Economic Co-operation and Development (OECD) guidelines. The new system, based on the substance over form principle, replaces objective rules with an analysis of the economic essence of the operations, as a way to enable comparison with transactions between independent parties. The central objective of the study is to analyze the nature, requirements, and scope of these instruments, with a diagnosis of litigation in light of international contentious issues. The research focuses on determining the commercial or economic rationality of the controlled transaction as a premise for the appropriateness of the adjustments. The product of the work is a practical two-phase roadmap of refutation questions, aimed at the Brazilian Federal Revenue (RFB), which seeks to guide and systematize the correct application of the adjustment instruments, proving compliance with legal prerequisites and ensuring legal certainty in inspection, as a way to mitigate judicialization.

Ficha do documento

Tipo

Dissertação

Ano

2026

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/40868

Palavras-chave

Controle de preço de transferênciaLei nº 14.596/2023Princípio da substância sobre a formaPrincípio arm’s lengthRecaracterização de transações controladasReestruturação de negóciosTransfer pricing controlLaw no. 14.596/2023Principle of substance over formArm’s length principleRecharacterization of controlled transactionsBusiness restructuringDireitoBrasil. [Lei n. 14.596, de 14 de junho de 2023]Comércio exterior - RegulamentaçãoDireito comparadoVantagem comparativa (Comércio)