Kauã Barreto’s Reviews > The Destiny of Civilization: Finance Capitalism, Industrial Capitalism or Socialism > Status Update

«... what former CIA analyst Ray McGovern calls the MICIMATT (Military-Industrial-Congressional-Intelligence-Media-Academia-Think Tank) complex.»

... Ricardo’s (1821, p. 335) early 19th century position that landlords’ interests were inimical to industrial expansion was replaced in the 20th century by criticism of the rentier as a brake on the dynamics of capitalist accumulation.»

... To early economists, ‘rent’ meant payments for use of land; Ricardo, in particular, called it the payment for the ‘uses of the original and indestructible powers of the soil’»

Entrada sobre rent no The New Palgrave Dictionary of Economics: «‘Rent’ is the payment for use of a resource, whether it be land, labour, equipment, ideas, or even money. Typically the rent for labour is called ‘wages’; the payment for land and equipment is often called ‘rent’; the payment for use of an idea is called a ‘royalty’; and the payment for use of money is called ‘interest’...

A própria descoberta do Hudson foi usada para exemplificar a prática: «[a] matriz nos EUA vende petróleo barato para uma subsidiária em um paraíso fiscal (Panamá)», e depois «[a] subsidiária no Panamá revende o mesmo petróleo caro para refinarias na Europa ou EUA.» Resultando na matriz não declarando o lucro (pois vendeu barato), e a subsidiária–por estar em um paraíso fiscal—embolsando o lucro sem pagar impostos.

Pedi para o Deepseek dar uma definição mais sucinta, a resposta sendo que o transfer pricing é «uma prática contábil e fiscal em que empresas multinacionais definem os preços de bens, serviços, ou direitos (como patentes) em transações entre suas próprias subsidiárias ou empresas relacionadas em diferentes países.»

... For example, by charging a high price for goods sold to an affiliate purchaser in a high-tax country, the purchaser’s reported profits are reduced while higher profits are reported by the vendor affiliate in the low-tax country. The taxes saved by reporting higher costs in the high-tax country are in excess of the additional tax paid on extra income earned in the low-tax country...»

No The New Palgrave Dictionary of Economics, esta é a entrada sobre transfer pricing: «Transfer prices are established for goods and services sold between related parties among members of a multinational group... multinationals may use transfer prices to reduce worldwide payment of taxes by shifting income from high-tax to low-tax jurisdictions...