INTANGIBLES AND TRANSFER PRICING: PROHIBITIONS AND NEEDS OF THE CONTROL

Abstract

This paper aims to establish a comparison between the OECD’s concept of intangibles for transfer pricing purposes and the Brazilian tax laws that address goods and rights that could fit into this concept. Once the Brazilian tax law does not possess an explicit definition of the concept of intangibles, it is necessary to investigate the pertinent provisions in order to identify which intangibles, according to the OECD, can be classified in article 18, § 9º, of Law no. 9.430/1996, that prohibits the transfer pricing control in import operations involving royalties and technical, scientific, and administrative assistance, or similar. Thereby, it will be possible to identify the intangibles that suit the OECD’s concept and that can be an object of transfer pricing control according to the Brazilian tax law.