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Decision No. 9/00 (Tax on Income of Corporations), Brazil
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Latest Version in WIPO Lex
Year of Version
2000
Dates
Entry into force:
June 30, 2000
Adopted:
June 28, 2000
Type of Text
Implementing Rules/Regulations
Subject Matter
Transfer of Technology,
IP Regulatory Body,
Industrial Property
Notes
This Decision provides for the 'taxes deductibility on royalties, technical assistance, scientific, administrative or similar support.'
Dedutibilidade de despesas com royalties e assistencia técnica, cientifica, administrativa ou semelhantes.
Available Texts
Main text(s)
Main text(s)
Portuguese
Decisão n.° 9/00 (Imposto sobre a Renda de Pessoa Jurídica)
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Legislation
Relates to (1 text(s))
Relates to (1 text(s))
WIPO Lex No.
BR097