Brazil

Law No. 4.506 of November 30, 1964 (Tax Law)

Year of current version:	1997
Date of entry into force of original text:	January 1, 1965
Date of Text (Enacted):	November 30, 1964
Type of Text:	IP-related Laws: enacted by the Legislature
Subject Matter:	Enforcement of IP and Related Laws, Industrial Property, Other, Patents (Inventions), Trade Names, Transfer of Technology
Notes:	This law 'deals with the tax on income or revenues of any nature.' For provisions on tax issues related to intellectual property, see Article 22(c),(d); Article 58(a); Article 71 (e), (f). Esta lei 'dispõe sobre o imposto que recai sobre as rendas e proventos de qualquer natureza'. Para as disposições sobre questões fiscais relacionadas à propriedade intelectual, ver Artigo 22 (c), (d); Artigo 58(a); e Artigo 71(e), (f).
Available Texts:
Portuguese	Lei n.° 4.506, de 30 de Novembro de 1964 (Lei Tributaria) (Version with Automatic Translation Tool)
Related Legislation:	Relates to Law No. 8.383 of December 30, 1991 (Fiscal Reference Unit & Income Tax) (BR064) Law No. 4.131 of September 3, 1962 (Foreign Capital Law) (BR066) Law No. 9.279 of May 14, 1996 (Industrial Property Law) (BR003) Law No. 3.470 of November 28, 1958 (Income Tax Law) (BR065)
WIPO Lex No.:	BR067