Preços de transferência

: o caso prático da CIN Portugal

Abstract

This work is based on the internship that was accomplished in the financial department of the company CIN Portugal, S.A., with the purpose of concluding my Master’s degree in Finance by the Economics and Management School of the Catholic University. Initially, there is a framework of the transfer pricing in the real context of the company. This framework is linked to the level of operations, functions performed and the method and indicator used in its calculation in order to understand the origin of the theme and the importance it plays in the international context of CIN Portugal, S.A. The second phase is divided in two parts: 1. What are the benefits of transfer pricing in the operational structure of CIN Portugal and the reasons for the existence of differences in its control; 2. The relationship between raw material, transfer pricing and final price in the particular case between CIN Portugal and Barnices Valentine company of the group with more weight on intra group transferred products. The main goal of this work is to determine if variations in raw materials can explain the differences detected between actual sales and the intra group policy followed by the company in terms of transfer pricing.

Date of Award	28 Jul 2014
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luísa Anacoreta (Supervisor)