Business Management Dynamics

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ISSN: 2047-7031

bmd Business and Management Dynamics bmd
ISSN: 2047-7031  
Volume  3   Issue 7  2014  
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Article Abstract
Transfer pricing in the context of the management of earnings
Keywords:  Transfer Pricing, Importation, Exportation, Costs, Practicable Price, Parameter Price.
AFONSO CURCIO TOMEDI and DUSAN SCHREIBER
On current context, of hard competition, has required companies a review of their process and organizational practices with the idea of ensure profitability and permanency in the market. In this global scenario is highlighted the growth of activities which are involving the flow of resources with lots of countries around the world, mediated principally by transnational companies. In some countries those operations were ruled and subject to taxation by methods that provide a regulation of market prices. In Brazil it wasn't different. In face of complexity related with the exchange rate and tax policy concerning, the present work sought comprehensively analyze the methods of use of transfer pricing, which should be applied in international subsidiaries installed in Brazil and or companies which have transactions with tax havens in comparison with the legal requirements of other countries. To achieve the goal was chosen the single case study, in ALFA Company, Brazilian subsidiary of a multinational group, located in the south region of the country, which works as a trade commercial company of machines and components. The study justified inside the systematic adopted by the company where occur, recursively, relevant financial losses, caused by the attempt to standardize in a global level the process of price formation. The model reviewed resulted in a new systematic which offers significant reduction of financial losses, beyond the greater adherence to the tax laws and the exchange rate policy in Brazil, and for consequence an increase of net result to the shareholders.
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