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PRECO DE TRANSFERENCIA COMO NORMA DE AJUSTE DO IMPOSTO SOBRE A RENDA (9788583100386)



Preço de transferência é o conjunto de normas jurídicas que, junto com outras do ordenamento jurídico, compõem a forma de cálculo do imposto sobre a renda das empresas na modalidade ?lucro real?. A obra aborda a estrutura da norma jurídica de preço d e transferência, os princípios aplicados, os métodos para determinação dos preços de transferência no Brasil (métodos de importação e de exportação), os métodos para determinação dos preços de transferência no modelo OCDE e o preço de transferência c omo ficção jurídica. E ainda, a regra-matriz do IRPJ. O livro discute assunto da maior atualidade, estando no contexto da implantação, ainda que parcial, do IFRS e da separação e independência do direito tributário em relação à contabilidade, além da extinção do chamado ?RTT ? Regime Tributário de Transição?, processo que culminou com a publicação da Lei nº 12.973/ 2014. Trata-se de obra inovadora, considerando a complexidade do tema e a escassez de outros trabalhos que abordem este assunto de e xtrema relevância para as questões tributárias dentro de corporações transnacionais.


Product details

  • Paperback | 366 pages
  • 160 x 20 x 230mm | 558g
  • Brazil
  • Portuguese
  • 9788583100386


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