INDICATIONS OF INCENTIVE TINCOME SHIFTING BY TRANSFER PRICE IN MANAUS FREE TRADE ZONE COMPANIES
The objective of this article is to investigate indications of incentive to the practice of income shifting by transfer price in multinational companies of the Manaus Free Trade Zone by means of the following research question: how do the multinational companies of the Manaus Industrial Complex show...
| Autores: | , , , |
|---|---|
| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2018 |
| País: | Brasil |
| Institución: | Universidade Federal do Rio Grande do Norte (UFRN) |
| Repositorio: | Revista Ambiente Contábil |
| Idioma: | portugués |
| OAI Identifier: | oai:periodicos.ufrn.br:article/12415 |
| Acceso en línea: | https://periodicos.ufrn.br/ambiente/article/view/12415 |
| Access Level: | acceso abierto |
| Palabra clave: | Transfer Price. Income shifting. Fiscal aggressiveness. Transfer Price. Income shifting. Agresividad fiscal. Transfer Price. Income shifting. Agressividade fiscal |
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INDICATIONS OF INCENTIVE TINCOME SHIFTING BY TRANSFER PRICE IN MANAUS FREE TRADE ZONE COMPANIES INDICIOS DE INCENTIVOS AL INCOME SHIFTING POR MEDIO DE TRANSFER PRICE EN LAS EMPRESAS DE LA ZONA FRANCA DE MANAUS INDÍCIOS DE INCENTIVOS AO INCOME SHIFTING POR MEIO DE TRANSFER PRICE NAS EMPRESAS DA ZONA FRANCA DE MANAUS |
| title |
INDICATIONS OF INCENTIVE TINCOME SHIFTING BY TRANSFER PRICE IN MANAUS FREE TRADE ZONE COMPANIES |
| spellingShingle |
INDICATIONS OF INCENTIVE TINCOME SHIFTING BY TRANSFER PRICE IN MANAUS FREE TRADE ZONE COMPANIES Melo, Natália Barbosa de Transfer Price. Income shifting. Fiscal aggressiveness. Transfer Price. Income shifting. Agresividad fiscal. Transfer Price. Income shifting. Agressividade fiscal |
| title_short |
INDICATIONS OF INCENTIVE TINCOME SHIFTING BY TRANSFER PRICE IN MANAUS FREE TRADE ZONE COMPANIES |
| title_full |
INDICATIONS OF INCENTIVE TINCOME SHIFTING BY TRANSFER PRICE IN MANAUS FREE TRADE ZONE COMPANIES |
| title_fullStr |
INDICATIONS OF INCENTIVE TINCOME SHIFTING BY TRANSFER PRICE IN MANAUS FREE TRADE ZONE COMPANIES |
| title_full_unstemmed |
INDICATIONS OF INCENTIVE TINCOME SHIFTING BY TRANSFER PRICE IN MANAUS FREE TRADE ZONE COMPANIES |
| title_sort |
INDICATIONS OF INCENTIVE TINCOME SHIFTING BY TRANSFER PRICE IN MANAUS FREE TRADE ZONE COMPANIES |
| dc.creator.none.fl_str_mv |
Melo, Natália Barbosa de Costa, André Ricardo Reis Santos, Carla Macedo Velloso dos Moreira, Silvia Elaine |
| author |
Melo, Natália Barbosa de |
| author_facet |
Melo, Natália Barbosa de Costa, André Ricardo Reis Santos, Carla Macedo Velloso dos Moreira, Silvia Elaine |
| author_role |
author |
| author2 |
Costa, André Ricardo Reis Santos, Carla Macedo Velloso dos Moreira, Silvia Elaine |
| author2_role |
author author author |
| dc.subject.por.fl_str_mv |
Transfer Price. Income shifting. Fiscal aggressiveness. Transfer Price. Income shifting. Agresividad fiscal. Transfer Price. Income shifting. Agressividade fiscal |
| topic |
Transfer Price. Income shifting. Fiscal aggressiveness. Transfer Price. Income shifting. Agresividad fiscal. Transfer Price. Income shifting. Agressividade fiscal |
| description |
The objective of this article is to investigate indications of incentive to the practice of income shifting by transfer price in multinational companies of the Manaus Free Trade Zone by means of the following research question: how do the multinational companies of the Manaus Industrial Complex show signs of incentive to practice shifting income through the transfer price? The research has descriptive character, quantitative approach and multicase study. Financial statements for the years 2013 to 2016 of 08 multinationals were examined using two methods of fiscal aggressiveness: BTD - Book Tax Difference and ETR - Effective Tax Rate. Also, the vertical analysis of the account related parties of the ZFM subsidiaries was useful. It was verified that the matrices are more aggressive than the affiliates because they presented higher occurrences of positive BDT's and results of ETR similar to that of the branches. However, in a detailed analysis of the results it is concluded that the different conditions established by the Manaus Free Trade Zone, confirmed by the greater number of reduced ETR results, demonstrate especially in 04 companies, the existence of incentives for the practice of income shifting by means of transfer price, where the matrices can transfer results to the subsidiaries in order to be taxed at a reduced rate, to be tax exempt or to resort to the use of credits and tax benefits. The results confirm the ability of the Manaus Free Trade Zone to attract international investments and demonstrate the effectiveness of the current rules of Brazilian legislation on transfer prices, since, despite incentives, no evidence was found of the practice of income shifting among ZFM parent companies and subsidiaries in almost 88% of the sample. |
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2018 |
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2018-06-15 |
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info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
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article |
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publishedVersion |
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https://periodicos.ufrn.br/ambiente/article/view/12415 10.21680/2176-9036.2018v10n2ID12415 |
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https://periodicos.ufrn.br/ambiente/article/view/12415 |
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10.21680/2176-9036.2018v10n2ID12415 |
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por |
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por |
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https://periodicos.ufrn.br/ambiente/article/view/12415/9534 |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
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Portal de Periódicos Eletrônicos da UFRN |
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Portal de Periódicos Eletrônicos da UFRN |
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REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 10 No. 2 (2018): Jul./Dez.; 44-67 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 10 Núm. 2 (2018): Jul./Dez.; 44-67 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 10 n. 2 (2018): Jul./Dez.; 44-67 2176-9036 10.21680/2176-9036.2018v10n2 reponame:Revista Ambiente Contábil instname:Universidade Federal do Rio Grande do Norte (UFRN) instacron:UFRN |
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Universidade Federal do Rio Grande do Norte (UFRN) |
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UFRN |
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UFRN |
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Revista Ambiente Contábil |
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Revista Ambiente Contábil |
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Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN) |
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INDICATIONS OF INCENTIVE TINCOME SHIFTING BY TRANSFER PRICE IN MANAUS FREE TRADE ZONE COMPANIESINDICIOS DE INCENTIVOS AL INCOME SHIFTING POR MEDIO DE TRANSFER PRICE EN LAS EMPRESAS DE LA ZONA FRANCA DE MANAUSINDÍCIOS DE INCENTIVOS AO INCOME SHIFTING POR MEIO DE TRANSFER PRICE NAS EMPRESAS DA ZONA FRANCA DE MANAUSTransfer Price. Income shifting. Fiscal aggressiveness.Transfer Price. Income shifting. Agresividad fiscal.Transfer Price. Income shifting. Agressividade fiscalThe objective of this article is to investigate indications of incentive to the practice of income shifting by transfer price in multinational companies of the Manaus Free Trade Zone by means of the following research question: how do the multinational companies of the Manaus Industrial Complex show signs of incentive to practice shifting income through the transfer price? The research has descriptive character, quantitative approach and multicase study. Financial statements for the years 2013 to 2016 of 08 multinationals were examined using two methods of fiscal aggressiveness: BTD - Book Tax Difference and ETR - Effective Tax Rate. Also, the vertical analysis of the account related parties of the ZFM subsidiaries was useful. It was verified that the matrices are more aggressive than the affiliates because they presented higher occurrences of positive BDT's and results of ETR similar to that of the branches. However, in a detailed analysis of the results it is concluded that the different conditions established by the Manaus Free Trade Zone, confirmed by the greater number of reduced ETR results, demonstrate especially in 04 companies, the existence of incentives for the practice of income shifting by means of transfer price, where the matrices can transfer results to the subsidiaries in order to be taxed at a reduced rate, to be tax exempt or to resort to the use of credits and tax benefits. The results confirm the ability of the Manaus Free Trade Zone to attract international investments and demonstrate the effectiveness of the current rules of Brazilian legislation on transfer prices, since, despite incentives, no evidence was found of the practice of income shifting among ZFM parent companies and subsidiaries in almost 88% of the sample.El presente artículo tiene como objetivo investigar indicios de incentivo a la práctica de income shifting por medio de transfer price en empresas multinacionales de la Zona Franca de Manaus por medio de la siguiente cuestión de investigación: ¿de qué forma las empresas multinacionales del Polo Industrial de Manaos presentan indicios de ¿incentivo la práctica de income shifting a través del transfer price? La investigación tiene carácter descriptivo, abordaje cuantitativo y estudio multicaso. Se examinaron estados financieros de los años 2013 a 2016 de 08 multinacionales, utilizando dos métodos de agresividad fiscal: BTD - Book Tax Difference y ETR - Effective Tax Rate. También, fue útil el análisis vertical de la cuenta de las partes relacionadas de las filiales de la ZFM. Se verificó que las matrices son más agresivas que las filiales por presentar mayores ocurrencias de BDT's positivos y resultados de ETR similares al de las filiales. Sin embargo, en análisis detallado de los resultados se concluye que las diferentes condiciones establecidas por la Zona Franca de Manaos, confirmadas por el mayor número de resultados de ETR's reducidas, demuestran especialmente en 04 empresas, la existencia de incentivos para la práctica de income shifting por medio de transfer price, donde las matrices puedan transferir resultados para las filiales a fin de ser gravados en alícuota reducida, sufrir exención tributaria o recurrir a la utilización de créditos y beneficios fiscales. Los resultados confirman la capacidad de la Zona Franca de Manaos de atraer inversiones internacionales y demuestran la eficacia de las actuales reglas de la legislación brasileña sobre transferencia de precios, pues, a pesar de incentivos, no se encontraron indicios de la práctica de income shifting entre matrices y filiales de la ZFM en casi el 88% de la muestra.O presente artigo tem como objetivo investigar indícios de incentivo à prática de income shifting por meio de transfer price em empresas multinacionais da Zona Franca de Manaus por meio da seguinte questão de pesquisa: de que forma as empresas multinacionais do Pólo Industrial de Manaus apresentam indícios de incentivo à prática de income shifting por meio do transfer price? A pesquisa possui caráter descritivo, abordagem quantitativa e estudo multicaso. Foram examinadas demonstrações financeiras dos anos de 2013 a 2016 de 08 multinacionais, usando dois métodos de agressividade fiscal: BTD – Book Tax Difference e ETR – Effective Tax Rate. Também, foi útil a análise vertical da conta partes relacionadas das filiais da ZFM. Verificou-se que as matrizes são mais agressivas que as filiais por apresentaram maiores ocorrências de BTD´s positivos e resultados de ETR similares ao das filiais. No entanto, em análise detalhada dos resultados conclui-se que as diferentes condições estabelecidas pela Zona Franca de Manaus, confirmadas pelo maior número de resultados de ETR´s reduzidas, demonstram especialmente em 04 empresas a existência de incentivos para a prática de income shifting por meio de transfer price, onde as matrizes possam transferir resultados para as filiais a fim de serem tributadas em alíquota reduzida, sofrerem isenção tributária ou recorrerem à utilização de créditos e benefícios fiscais. Os resultados confirmam a capacidade da Zona Franca de Manaus de atrair investimentos internacionais e demonstram a eficácia das atuais regras da legislação brasileira acerca de transfer price, pois, apesar de incentivos, não foram encontrados indícios da prática de income shifting entre matrizes e filiais da ZFM em quase 88% da amostra. Portal de Periódicos Eletrônicos da UFRN2018-06-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/1241510.21680/2176-9036.2018v10n2ID12415REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 10 No. 2 (2018): Jul./Dez.; 44-67REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 10 Núm. 2 (2018): Jul./Dez.; 44-67REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 10 n. 2 (2018): Jul./Dez.; 44-672176-903610.21680/2176-9036.2018v10n2reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/12415/9534Copyright (c) 2018 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessMelo, Natália Barbosa deCosta, André Ricardo ReisSantos, Carla Macedo Velloso dosMoreira, Silvia Elaine2019-10-09T22:27:33Zoai:periodicos.ufrn.br:article/12415Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2025-02-24T15:17:43.304746Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false |
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