It is important to point out from this judgment that in the event of cost-sharing as a result of the central company`s commitment of a third-party service provider, such an assumption would not be an easy refund and would, as a service, lead to taxing transfers sent abroad. Under such conditions, there are still doubts and controversies. However, if there is an effective cost-sharing agreement with the respective controls, we believe that, whether by decision of the Federal Finance Tribunal, the administration or the court, there will be the impossibility of taxation. (i) technology transfer contracts (these contracts are often reimbursements for administrative expenses, not technical services); We believe that the Brazilian tax authorities are not entitled to tax transfers sent abroad as part of a cost-sharing agreement with non-resident companies, since “in a cost-sharing and expense-sharing contract signed between companies of the same economic group with the participation of residents and non-residents in the country , activities that are made available to the resident corporation by a non-resident corporation must be registered with Siscoserv. if the activity in question is planned in the NBS. This is a transaction involving a transaction that results in a change in the equity of the corporation, provided that the repayment offered in return for the activity is a charge that necessarily involves a change in equity. Under the cost-cutting agreement, there is a subcontracting of certain services by the centralizing corporation for the benefit of other members, the resulting mandatory relationship being the character of an authentic service delivery, the third party mandated being the service provider and the legal persons of the group as policyholders who actually benefit from the services. Where the supplier is established or resides abroad, the registration of information about Siscoserv is mandatory to be carried out by an insurance taker based in Brazil. To verify these characteristics, the agreement itself and its implementation by the parties must be taken into account, which could have different tax effects. On the other hand, given the relationship between companies within an economic group, the intragroup service agreement provides for the effective provision of services at a fair price, as if it were a company independent of the group.
Finally, it is possible to identify the cost contribution contract in which a group of companies shares the costs and risks associated with the production or use of assets, services or rights. In general, the distribution of these expenditures is linked to research and development, with intangible law or assets being the equivalent.