Brazil

Declaratory Act No. 1/00 (Tax Treatment)

Year of current version:	2000
Date of entry into force of original text:	January 19, 2000
Date of Text (Issued):	January 5, 2000
Type of Text:	Implementing Rules/Regulations
Subject Matter:	Industrial Property, IP Regulatory Body, Transfer of Technology
Notes:	This Declaratory Act 'provides for the Tax Treatment to Technical Assistance Contracts and Technical Services Without Transfer of Technology'. Este Ato Declaratório 'dispõe sobre o tratamento tributário a ser dispensado às remessas decorrentes de contratos de prestação de assistência técnica e serviços técnicos sem Transferência de Tecnologia'.
Available Texts:
Portuguese	Ato Declaratório n.°1/00 (Tratamento Tributário) (Version with Automatic Translation Tool)
WIPO Lex No.:	BR096