O Arm’s Length e a efetivação dos princípios da igualdade e da capacidade contributiva na apuração do IRPJ e da CSLL

Abstract

This study aims to analyze arm's length, both to define its effective legal nature, and to demonstrate its close correlation with the principles of tax equality and ability to pay in the Brazilian law, which will allow a more accurate interpretation and application of the transfer pricing rules in the calculation of Corporate Income Tax (IRPJ) and Social Contribution on Net Profits (CSLL). Thus, will be studied the concept of income, the transfer pricing rules adopted by Brazil in the Law No. 9.430/1996, the correlations and distances of Brazilian legislation in relation to the arm's length guidelines issued by the Organisation for Economic Co-operation and Development (OECD), given Brazil's imminent entry into this international organisation, as well as the ideas of legal principle, legal rule, normative postulates, proportionality and practicability, in order to organize and facilitate the understanding of the institute