Abstract Brazilian law require specific accounting entries, when the subject is Transfer Price. These existing rules were created to prevent Brazilian companies with foreign subsidiaries from using the foreign currency drain strategy, since without appropriate system of laws; prices could be undervalued so that there would be no due payment of taxes in the transfer of products abroad. The objective of this study is to verify the accounting and tax impacts on the use of the transfer price in the import and export of goods, for an automotive company. For this, the applied research was used, through the collection of documentary data and unstructured interview. Considering the legal penalties when the law is not applied properly, the following research problem was presented: What are the accounting and tax impacts, when the calculation methods appropriate to the transfer price are applied? The results obtained for the calculation of the import for the product P603 showed that the PRL Resale method, to obtain the lowest adjustment compared to the PIC method in the year 2014, was the most appropriate to be used in the calculation of the transfer price. At the time of export, the CAP method was the most appropriate accounting and tax for the products F175F13 and R161F042, since it was the only possible method to calculate the transfer price for the company studied. As a conclusion of the research, it was verified that the use of the methods recommended by the current Brazilian tax law could contribute to the quality of the accounting information and, at the same time, would result in an increase in the calculation basis of the taxes on income. Author Biographies Josiane Gattis Correa Giacomelli, Cenecist Faculty M.Sc. in Health and Environment from the University of Joinville Region. Professor at the Leonardo da Vinci University Center and the Cenecist Faculty of Joinville. Address: Avenida Getúlio Vargas, 1266 | Anita Garibaldi | Joinville/SC | Brazil. Heloisa de Aguiar, Santa Catarina Educational Society (SOCIESC) Undergraduated in Accounting Sciences from the Santa Catarina Educational Society (SOCIESC). Address: Gothard Kaesemodel, 833 | Anita Garibaldi | Joinville/SC | Brazil. References Andrade, E. O., Filho (2011). Imposto de renda das empresas. São Paulo: Atlas.
Dergi Türü : Uluslararası
Benzer Makaleler | Yazar | # |
---|
Makale | Yazar | # |
---|