Akoranga Utu Whakawhiti

Akoranga Utu Whakawhiti

10, 11, 26 me te 27 o Pēpuere, 2026 (8:30 AM ki te 12:30 PM)

16 ngā tohu i roto i te CPE (Te Mātauranga Ngaio Tonu mai i te CRC/CFC)

Utu Whakawhiti i Brazil: Ture 14.596/23 / Tohutohu RFB 2161/23 – Tauira OECD

Ipurangi – Rere Ora – Mā te whakamahi i te Taupānga Hui Tukutuku ZOOM

Ko te ao whānui o ngā kamupene, te ao whānui o ngā mekameka whakaputa, me ngā hangarau hou, kua whakakaha ake i te hiranga o ngā ture Utu Whakawhitii roto i tewhakahaere taake o ngā kamupene o te ao whānui.

I roto i tēnei horopaki, ka aro whānuitia e te akoranga ngā āhuatanga ariā me ngā āhuatanga mahi e pā ana ki tēnei kaupapa, ka tukuna hoki te whai wāhitanga ki ngā kaiuru ki te ako i ngā ture o Brazil me ngā wheako o te ao.

He mea tino nui te rangahau i ngā aratohu i whakaputaina e te Whakahaere mō te Mahi Tahi me te Whakawhanaketanga Ōhanga (OECD), i runga anō i te whakaaro o te kāwanatanga o Brazil ki te noho hei mema mō tēnei whakahaere nui o te ao. Nō reira, ka matapakihia te whakaritenga o ngā tuhinga Utu Whakawhiti i runga anō i ngā aratohu a te OECD i roto i te akoranga.

Ko te whāinga kia whakaratohia he taiao e pai ana mō te ako me te tautohetohe, i āta hangaia te akoranga kia pai ai te wānanga mō te ako i ngā take mahi, me te matapaki hohonu hoki i ngā kaupapa e kōrerohia ana.

I roto i ngā haora 16, ka whai wāhi ngā kaiuru ki te whiwhi mātauranga e tika ana, e whai hua ana hoki mō te Utu Whakawhiti. Hei tāpiri, mā te taiao marino, taunekeneke hoki ka taea te whakawhitiwhiti whakaaro me ngā wheako i waenga i ngā kaiuru, ka whakarei ake i te tukanga ako.

Hei whakarāpopototanga, ka whakaratohia e te akoranga he whakangungu whānui, hou hoki mō te Utu Whakawhiti ki ngā kaiuru, hei āwhina i te whakapai ake i te mātauranga me te whakarei ake i ngā mahi whakahaere taake i roto i ngā kamupene o te ao whānui. Kaua e mahue tēnei whai wāhitanga pai ki te whai wāhi atu ki tētahi taiao whakarei, whakahihiri hoki e pai ana mō te tiritiri mātauranga.

Hunga Whāinga

Ko ngā rōia, ko ngā kaikaute, ko ngā tohunga ōhanga, ko ngā kaiwhakahaere, me ngā tohunga ngaio e mahi ana i roto i ngā umanga kōrero tāke, i ngā whakahaere hokohoko ki tāwāhi, me ngā rōpū ao whānui e hiahia ana kia pai ake te mārama ki te Utu Whakawhiti

Tikanga

Ka whakaatuhia ngā ihirangi i roto i tētahi huarahi hihiri, e akiaki ana i te tautohetohe me te taunekeneke i waenga i ngā kaiuru. Ka wātea ngā ihirangi kua whakaaturia i roto i tētahi pukapuka hiko (PDF).

Kaupapa Akoranga mō te Utu Whakawhiti

Kupu Whakataki

• Ngā ariā taketake o te Utu Whakawhiti
• Ngā whāinga me te hiranga o ngā ture o Brazil i roto i tēnei horopaki
• Ngā wero matua e pā ana ki ngā kamupene ao whānui

Ko ngā aratohu a te OECD "OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration 2022" hei puna āwhina ki te Ture Nama 14,596/23.

Te Ao o ngā Mahi

• Te mātāpono o te roa o te ringa
• Ngā whakawhitiwhitinga whakahaere
• Ngā rōpū e pā ana
• Ngā whakawhitiwhitinga whakataurite

Te whakamahinga o te mātāpono o te Roa o te Ringa

• Te mahere me te mārama ki ngā mahi
• Ngā āhuatanga whakataurite
• Ngā tikanga kirimana
• Tātaritanga mahi
• Te Mahere o ngā mahi, ngā mōrearea me ngā rawa
• Ngā āhuatanga o ngā taonga, ngā tika me ngā ratonga
• Ngā āhuatanga ōhanga
• Ngā rautaki pakihi

He kupu whakataki ki te tātaritanga whakataurite

• Ngā ariā taketake o te Tātaritanga Whakataurite
• Ngā Whāinga me te Hiranga o te Tātaritanga Whakataurite i roto i te Utu Whakawhiti
• Te mārama ki ngā mātāpono o te whakataurite i roto i ngā tauwhitinga a ngā rōpū e pā ana
• Ngā Take Matua mō te Whakataurite
• Te tautuhi i ngā āhuatanga o ngā whakawhitiwhitinga e tika ana
• Te matapaki i ngā taurangi e pā ana ki te whakataurite
• Ngā puna mōhiohio me ngā raraunga mō te tātari
• Ngā whakatikatika whakataurite

Ngā tikanga tatau

• Te whiriwhiri i te tikanga tino tika
• Tikanga Utu Motuhake Whakatairite – CIP
• Te Utu Hoko Anō Te Tikanga Hua Teihana – PRL
• Tikanga Utu Tāpiri Hua – CPM
• Tikanga Tapeke Tauwhitinga Kupenga – NTM
• Tikanga Tiritiri Hua – CDM
• Ētahi atu tikanga
• Mai i te wāhanga i whakamatautauria

Mai i te whānuitanga o ngā mea whakataurite

Mō ngā whakatikatika ki te pūtake tatau

• Mō te whakatikatika utu
• Ngā pānga ki ētahi atu taake

Te hanganga o ngā tuhinga

• I – Pūrongo Whenua-ki-te-Whenua, kei roto ngā mōhiohio e pā ana ki te tohatoha whānui o ngā moni whiwhi me ngā rawa me te taake moni whiwhi e utua ana e te rōpū ao whānui.
• II – Kōnae Ao Whānui, kei roto ngā mōhiohio e pā ana ki te hanganga me ngā mahi a te rōpū ao whānui e noho ana ia, me ngā hinonga kē atu e whai wāhi ana ki te rōpū ao whānui. Me whakarite tēnei tuhinga e te kamupene o Brazil.
• III – Kōnae Ā-Rohe, kei roto ngā mōhiohio e pā ana ki ngā tauwhitinga whakahaeretia me ngā rōpū e pā ana ki ngā tauwhitinga whakahaeretia.

Akoranga Take me te Mahi

• Tātaritanga Take Whakatauira
• Te whakamahi i ngā mahi whakakori tinana me ngā whakatikatika

Te Whakamutunga me te Arotake

• Whakarāpopototanga o ngā Kaupapa Matua me ngā Ariā kua Hipokina

Ture tohutoro

• Ture 14.596/23
• Tohutohu Whakaritenga RFB 2132/23
• Tohutohu Whakaritenga RFB 2161/23
• Ngā Aratohu a te OECD mō te Utu Whakawhiti mō ngā Pakihi Ao Whānui me ngā Whakahaere Taake

Kaiako

He tohunga ngaio, neke atu i te rua tekau mā rima tau te roa o te wheako ki te tohutohu tāke mō ngā kamupene o te ao whānui, e mahi ana i ngā wāhanga rerekē. He tohunga ki te utu whakawhiti, te whakamahere tāke, te hanga anō i ngā kamupene, me ngā ratonga tohutohu tāke mō te tatau i ngā kawenga tāke. He Hoa Whakaū o Bluemind, e ārahi ana i ngā kaupapa mō te whakatinanatanga o ngā mahi tuhi tuhinga, te whakarite rangahau, me ngā tatau i ngā utu whakawhiti.

• Te whakarato ratonga tohutohu taake ki ngā kamupene ao whānui i roto i ngā momo rāngai.
• Ngā ratonga tohutohu mō ngā take whakawhiti utu, te whakamahere taake, me te hanga anō i ngā kamupene.
• Aromatawai i te kawenga taake me i te taake mō ngā kiritaki o te ao.
• He kawenga mō ngā kaupapa e whakatinana ana i ngā tikanga tuhi utu whakawhiti.
• Te whakarite i ngā rangahau me ngā tātaitanga e pā ana ki te Utu Whakawhiti.
• He tohungatanga ki ngā taonga hokohoko, ngā kaupapa roa, te matū, te rongoā, me ngā wāhanga waka.
• Ngā tukanga tirotiro.

Papamuri Mātauranga

• Tohu Paetahi i roto i te Ōhanga – Te Wāhanga o ngā Pūtaiao Ōhanga o São Paulo
• MBA – Te Whare Wānanga o Lake Forest o Chicago

Ngā Whakaputanga me ngā Kauwhau

• Kaituhi o te pukapuka "Transfer Pricing in Brazil – Compliance & Economic Perspective", putanga 3, São Paulo, Aduaneiras.
• Te whakaputanga o ngā tuhinga maha mō ngā kaupapa e pā ana ki te taake.
• He kaikōrero auau i ngā wānanga i Brazil me tāwāhi.

Taumahatanga mahi: 16 hāora

Ngā Mōhiotanga Hiranga

Ngā Rā: 10, 11, 26 me te 27 o Pēpuere, 2026

Ngā Hāora: 8:30 AM ki te 12:30 PM

Te haumitanga: R$ 1,490. Ko te utu motuhake mō ngā rēhitatanga kua utua tae noa ki te 27 o Hānuere, 2026: R$ 1,290. Kei roto i tēnei utu te akoranga, ngā rauemi, me te tiwhikete hiko.

Tohu i roto i te CPC (Continuing Professional Education of the CRC/CFC): 16 Points AUD: 16, CMN: 16, SUSEP: 16, PROGP: 16, PERITO: 16, PREVIC: 16, PRORT: 16, PREVICAUD: 16Kamupene whakangungu kua whakamanahia e CRCinaSPão. – SP – 00345

Hōputu: Tukunga Ipurangi – Ka whakapaohotia ora te akoranga, ā, ka taea e ngā ākonga te mātaki i runga i te rorohiko me te ipurangi. Ka taea e ngā ākonga te taunekeneke ki te kaiako, te tuku kōrero me te pātai i te wā o te akoranga.

Kua oti te whakangungu, ā, kei a koe tonu ētahi pātai?Kia oti te whakangungu, e 30 ngā rā e wātea ana ki ngā ākonga hei whakautu i ā rātou pātai ki te kaiako mā te īmēra.

Ka taea hoki te whakahaere i tēnei whakangungu i roto i te kamupene, mā te kanohi ki te kanohi, mā te ipurangi rānei.

Mō ētahi atu kōrero e pā ana ki te Akoranga Utu Whakawhiti, whakapā mai mā te waea ki (11) 3230-2714, tirohia rānei te hononga: http://bit.ly/BCN_TransferPrice_P