Brazil

Law No. 8.383 of December 30, 1991 (Fiscal Reference Unit & Income Tax)

Year of current version:	2010
Date of entry into force of original text:	December 31, 1991
Date of Text (Enacted):	December 30, 1991
Type of Text:	IP-related Laws: enacted by the Legislature
Subject Matter:	Industrial Property, Other
Notes:	This law 'establishes the Fiscal Reference Unit (UFIR), and amends the legislation relating to income tax, and other mesures.' For provisions concerning intellectual property, see Article 50. Esta lei 'institui a Unidade Fiscal de Referência, altera a legislação do imposto de renda e dá outras providências.' Para as disposições relativas a propriedade intelectual, ver artigo 50.
Available Texts:
Portuguese	Lei n.° 8.383, de 30 de Dezembro de 1991 (Unidade Fiscal de Referência & Imposto de Renda) (Version with Automatic Translation Tool)
Related Legislation:	Relates to Law No. 4.131 of September 3, 1962 (Foreign Capital Law) (BR066) Decree No. 3.000 of March 26, 1999 (Income Tax Regulations) (BR079) Law No. 4.506 of November 30, 1964 (Tax Law) (BR067)
WIPO Lex No.:	BR064