Os elementos complementares de prova dos preços de transferência: conceito, regime jurídico e espécies

Abstract

This paper examines the complementary elements of proof established by the Brazilian transfer pricing law. We intend to determine its concept, study its legal regime and analyze the types of documents conveyed by the Law. The research is divided into five sections. Initially, we describe and analyze the historical and legislative development of the transfer pricing controls focusing into the methods set forth by the Brazilian law. Next, the framework of the study is built on two steps. In the foreground we examine the connection between transfer pricing and the income tax from a constitutional standpoint. Afterwards, we determine in which meaning the term proof shall be used in this study. We, then, determine the legal nature of the rules that set forth the complementary elements of proof. In this context, the other category of means of proof is also analyzed, which are the documents normally issued by companies. Finally, we classify the distinct types of the complementary elements of proof based on criteria established by the legal system, and then we criticize them when their legal regime is challenged