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Brazil

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

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Brazil

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) Lei n.° 4.506, de 30 de Novembro de 1964 (Lei Tributaria), Complete document (pdf) [202 KB] Lei n.° 4.506, de 30 de Novembro de 1964 (Lei Tributaria), Complete document (htm) [254 KB] (Version with Automatic Translation Tool)

Related Legislation:
WIPO Lex No.:BR067

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