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Presunciones Y Precio De Transferencia. Estudio Sobre La Constitucionalidad De Los Métodos De Precio De Transferencia Establecidos En Los Arts. 18 A 24 De La Ley Nº 9.430/96, De Brasil

Author

Listed:
  • Florence Haret

    (Universidad de Sao Pablo)

Abstract

Como metodología presuntiva para establecer valores en las relaciones internas de las empresas interdependientes, el precio de transferencia prescribido en la Ley no. 9430/96 se presenta como una técnica antievasiva o la norma de control tributario. A pesar de la carga axiológica ser positivada en la forma de ratio legis, los métodos de precios de transferencia estan sujetos, como todos los tipos de impuestos, a los derechos y las garantías constitucionales tales como la legalidad, la capacidad de pago, la confiscación y el debido proceso.

Suggested Citation

  • Florence Haret, 2010. "Presunciones Y Precio De Transferencia. Estudio Sobre La Constitucionalidad De Los Métodos De Precio De Transferencia Establecidos En Los Arts. 18 A 24 De La Ley Nº 9.430/96, De Brasil," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 136(3), pages 127-136, September.
    • Handle: RePEc:hpe:crotri:y:2010:v:136:i:3:p:127-136
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    File URL: https://www.ief.es/vdocs/publicaciones/1/136.pdf#page=127
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    More about this item

    Keywords

    Métodos de precio de transferencia; ratio legis; presunciones absolutas; prueba; principios constitucionales.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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