Preços de transferência em contexto internacional

: o caso da Corticeira Amorim

Abstract

Management Control has come to get even higher importance among Organizations, being its practices, systems, tools or processes a subject of analysis in various studies. Transfer Pricings become similar to one of such practices as it is the means by which enterprises do a considerable amount of its business, where this study has a special focus to the international context namely in transfers of goods among related entities. Although fiscal aspects have a great impact on the decision making of managers, the present study pretends to approach the problems of Transfer Pricings in optical management, explicitly analyzing the adopted practices by Corticeira Amorim, through its main Responsibility Center in Business Unit of Cork Stoppers (Amorim e Irmãos) concerning Transfer Pricing fixation by foreign subsidiaries. This study focuses, at first instance, on identification of used and rejected by the company being then analyzed the justifications which led to the choice or rejection of those same methods. Having been perceived the reasons which led to this decision making, we proceed to its comparison with what is stipulated in existing literature. The main taken conclusion is that there isn’t a method of Transfer Pricing fixation which is the most correct, becoming essential to analyze contexts, practices, structures and particularities of each Organization in order to choose the one that resembles the most adequate.

Date of Award	21 Oct 2015
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Fernando Almeida (Supervisor), Luís Marques (Co-Supervisor) & Paulo Alves (Co-Supervisor)