O Modelo Brasileiro do Arm’s Length sob a Óptica da Teoria da Justiça

Abstract

This article proposes the Triptych of Justice as an instrument capable to evaluate the substantiation of the constitutional principles of equality, ability to pay and juridical safety concerning transfer pricing. It analyses shortly the Brazilian legislation to conclude its consonance with the Constitution is a result of the arm’s length application, since this principle is close to the idea of Justice. On the contrary, deviation from the arm’s length conducts to the arbitrariness, which is far from the Constitutional spirit.