Brazil

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

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) (Version with Automatic Translation Tool)
Related Legislation:	Relates to Decree No. 3.000 of March 26, 1999 (Income Tax Regulations) (BR079)
WIPO Lex No.:	BR097