Preços de transferência e os ativos intangíveis
: uma breve análise sob a ótica da OCDE e do Brasil

  • Alyson Octavio Paredes (Student)

Student thesis: Master's Thesis


Globalization and it’s consequent downfall of both geographic and custom barriers has been promoting a considerable increase in the number of multinational enterprises. Due to the relationship between entities who belong to the same economic groups, it’s common that the transactions in which those partake, in this context, have their own characteristics, which are not observed in transactions carried out by non-related entities. Those differences exist, for the most part, due to the common interest shared by the related entities of obtaining an economic advantage, such as the reduction of the tax burden. This situation demands, therefore, a control by the tax authorities of the countries involved in such intragroup transactions, aiming to combat tax evasion. The transfer pricing rules commit to, through a series of criteria, make a comparative analysis between the transactions carried out by related entities and those carried out by unrelated ones, so they can determine if the prices charged in the former are equivalent to those commonly charged in the competitive market, or if they’re artificial prices, established with the intention of obtaining an economic advantage. When intragroup transactions involve tangible assets, the transfer pricing control has a bigger comparative basis, since it’s simple to assess the market price of an identical, or at least similar asset. On the other hand, when it involves intangible assets, such as patents and know-how, it’s pricing is hampered by the unique quality of such assets, which makes it harder to define their transfer price through comparative methods. In this regard, BEPS (Base Erosion and Profit Shifting) action plan 8 seeks to deal with this issue, establishing a collection of guidelines set out to make this evaluation easier for tax authorities around the globe. It’s recommendation is the adoption of an approach based on the economic substance of the transacion and on the contribution to the creation of value for the intangible. Thefore, the aim is to avoid the erosion of tax bases by stopping the artificial transfer of profits as an evasive practice. Besides that, a brief comparative analysis between the transfer pricing rules of Brazil and those of OECD will be done, following the recent request made by the brazilian government to join the organisation.
Date of Award15 Feb 2024
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorJoão Sérgio Feio Antunes Ribeiro (Supervisor)


  • Transfer pricing
  • Intangibles
  • OECD
  • BEPS
  • Brazil


  • Mestrado em Direito

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