World Intellectual Property Organization

Brazil

Decision No. 9/00 (Tax on Income of Corporations)

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Brazil

Year of current version:2000
Date of entry into force of original text:June 30, 2000
Date of Text (Issued):June 28, 2000
Type of Text:Implementing Rules/Regulations
Subject Matter:Industrial Property, IP Regulatory Body, Transfer of Technology
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: 
Portuguese

Decisão n.° 9/00 (Imposto sobre a Renda de Pessoa Jurídica) Decisão n.° 9/00 (Imposto sobre a Renda de Pessoa Jurídica), Complete document (pdf) [15 KB] Decisão n.° 9/00 (Imposto sobre a Renda de Pessoa Jurídica), Complete document (htm) [4 KB] (Version with Automatic Translation Tool)

Related Legislation:
WIPO Lex No.:BR097

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