The Impossibility of Analogical Application of Transfer Pricing Methods in the Calculation of State Vat Due in Interstate Operations Between Controled Companies

Authors

  • João Lucas Dos Santos Goulart PUCRS
  • Arthur M. Ferreira Neto Universidade Federal do Rio Grande do Sul

DOI:

https://doi.org/10.31501/ealr.v14i2.14409

Abstract

The purpose of this article is to analyze the impossibility of the analogical application of transfer pricing methods
in interstate operations between controlled companies. In this sense, we sought to demonstrate the impracticability of the mentioned proceeding by the state tax authorities
based on (i) the concept of transfer pricing in foreign trade, (ii) the identification of the objectives that are to be legally protected by transfer pricing control rules, (iii) in outlining the fundamentals of Income Tax and the use of transfer pricing control criteria in Brazil. Finally, by specifying the legal hypothesis of taxation of the State VAT and the limits of analogy in tax law, the paper aimed to demonstrate that such an application would be neither legitimate nor valid.

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Author Biographies

João Lucas Dos Santos Goulart, PUCRS

Bacharel em Direito pela Pontifícia Universidade Católica do Rio Grande do Sul (PUCRS), especializando em Direito Tributário pela Escola Brasileira de Direito (EBRADI)  

Arthur M. Ferreira Neto, Universidade Federal do Rio Grande do Sul

Mestre e Doutor em Direito (UFRGS) e Mestre e Doutor em Filosofia (PUCRS). Professor Adjunto de Direito Tributário na Faculdade de Direito da UFRGS. Vice-Presidente do Instituto de Estudos Tributários – IET. 2o Vice-Presidente do Tribunal Administrativo de Recursos Fiscais do Rio Grande do Sul – TARF/RS  

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Published

2024-01-23

Issue

Vol. 14 No. 2 (2023): Economic Analysis of Law Review

Section

Papers

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