SlideShare ist ein Scribd-Unternehmen logo
1 von 1
Downloaden Sie, um offline zu lesen
Página 1 de 1




I
I
                                                                                                             -
                                                                                                                 I
                                                                                                                 j
1- --
    T 115 pnnted artlc~e may not De photocopied a"d '5 for he excluslve use of:vls E.nca A)i<',
    multi-user iicence please contact ,Alar Mowat ali +44 20 7234 0606
                                                                                                  F-or   ô       I
                                                                                                                 I
                                                                                                                 !

I June 04 2003 - Brazil
I Congress rants tax incentives for mlcroprocessors.
                                                                            Aok,A"ogouo, ""OC"OO;                I
 The Brazilian Congress has approved Provisory Measure 100/02, which provides that industrial                    I
 product tax will not be charged on microprocessors worth less than R11 ,000 in 2003, The proposal
 foresees that after 2003, the amount of tax levied will continue to be reduced, by 95% in 2004 and
 2005, and by 70% between 2006 and 2009 (when the tax relief will cease).

In arder to be able to take advantage of this incentive, companies wifl need to (i) meet certain
technical and production requirements, and (ii) invest at least 2.5% of the;r net domestic revenue in
research and development.

 This provisory measure amends Laws 8248/91, 8387/91 and 10176/01, ali ofwhich oversee the
 competitiveness of the information technology sector. The government has a history of using tax
 incentives to stimulate growth in the IT sector, granting tax relieffor computers and electronic goods
 in 2000.

 Erica Aoki, Aoki   e Farias Advogados Associados, Sao Paulo
© Copyright 2004 - 2008
 Globe Business Publishing Ltd

Weitere ähnliche Inhalte

Andere mochten auch

C:\fakepath\protocolos y recursos de internet
C:\fakepath\protocolos y recursos de internetC:\fakepath\protocolos y recursos de internet
C:\fakepath\protocolos y recursos de internetfmirandac
 
Harware de un ordenador
Harware de un ordenador Harware de un ordenador
Harware de un ordenador karina_f21
 
Trabajo grupal 4⺠e.p. grupo b 12. espaã±a en la edad contemporã¡nea (1)
Trabajo grupal 4⺠e.p. grupo b 12. espaã±a en la edad contemporã¡nea  (1)Trabajo grupal 4⺠e.p. grupo b 12. espaã±a en la edad contemporã¡nea  (1)
Trabajo grupal 4⺠e.p. grupo b 12. espaã±a en la edad contemporã¡nea (1)Richy Perez
 
Multimedia project with audio
Multimedia project with audioMultimedia project with audio
Multimedia project with audiocarrieschlosser
 
C:\fakepath\protocolos y recursos de internet
C:\fakepath\protocolos y recursos de internetC:\fakepath\protocolos y recursos de internet
C:\fakepath\protocolos y recursos de internetrfuentesb
 
Braziliandecisiononspam
BraziliandecisiononspamBraziliandecisiononspam
Braziliandecisiononspamkikanovais
 
Semejanzavilavilarino
SemejanzavilavilarinoSemejanzavilavilarino
Semejanzavilavilarinoanomerico1
 
Acuerdo 005 estatutogeneraluniversidaddelquindio
Acuerdo 005 estatutogeneraluniversidaddelquindioAcuerdo 005 estatutogeneraluniversidaddelquindio
Acuerdo 005 estatutogeneraluniversidaddelquindiocidbauniquindio
 
La nube informatica bilingue
La nube informatica bilingueLa nube informatica bilingue
La nube informatica bilingueJuanito Robyncito
 
La nube informatica bilingue
La nube informatica bilingueLa nube informatica bilingue
La nube informatica bilingueJuanito Robyncito
 
Aplicacion de c
Aplicacion de cAplicacion de c
Aplicacion de chek_sk8
 
Programa Integracion Comercio Educacion Media Sept 2008
Programa Integracion Comercio  Educacion Media Sept 2008Programa Integracion Comercio  Educacion Media Sept 2008
Programa Integracion Comercio Educacion Media Sept 2008iejcg
 
Evalua tus compenticas
Evalua tus compenticasEvalua tus compenticas
Evalua tus compenticasSoniaVargas1
 
Reasons To Love Ruby
Reasons To Love RubyReasons To Love Ruby
Reasons To Love RubyBen Scheirman
 
What is Native Advertising by IAB (Interactive Advertising Bureau)
What is Native Advertising by IAB (Interactive Advertising Bureau)What is Native Advertising by IAB (Interactive Advertising Bureau)
What is Native Advertising by IAB (Interactive Advertising Bureau)Piyush Pankaj
 
Evolución de la Docencia
Evolución de la DocenciaEvolución de la Docencia
Evolución de la Docenciablogkis Soni
 
Planeación y diseño de situaciones didácticas incluyentes
Planeación y diseño de situaciones didácticas incluyentesPlaneación y diseño de situaciones didácticas incluyentes
Planeación y diseño de situaciones didácticas incluyentesFrancisco Moreno
 

Andere mochten auch (20)

C:\fakepath\protocolos y recursos de internet
C:\fakepath\protocolos y recursos de internetC:\fakepath\protocolos y recursos de internet
C:\fakepath\protocolos y recursos de internet
 
Harware de un ordenador
Harware de un ordenador Harware de un ordenador
Harware de un ordenador
 
Trabajo grupal 4⺠e.p. grupo b 12. espaã±a en la edad contemporã¡nea (1)
Trabajo grupal 4⺠e.p. grupo b 12. espaã±a en la edad contemporã¡nea  (1)Trabajo grupal 4⺠e.p. grupo b 12. espaã±a en la edad contemporã¡nea  (1)
Trabajo grupal 4⺠e.p. grupo b 12. espaã±a en la edad contemporã¡nea (1)
 
Multimedia project with audio
Multimedia project with audioMultimedia project with audio
Multimedia project with audio
 
C:\fakepath\protocolos y recursos de internet
C:\fakepath\protocolos y recursos de internetC:\fakepath\protocolos y recursos de internet
C:\fakepath\protocolos y recursos de internet
 
Palacios Alejandro Wiki
Palacios Alejandro WikiPalacios Alejandro Wiki
Palacios Alejandro Wiki
 
Braziliandecisiononspam
BraziliandecisiononspamBraziliandecisiononspam
Braziliandecisiononspam
 
Semejanzavilavilarino
SemejanzavilavilarinoSemejanzavilavilarino
Semejanzavilavilarino
 
T1P2-D1 DIEGO ANDRES NARVAEZ NARVAEZ
T1P2-D1 DIEGO ANDRES NARVAEZ NARVAEZT1P2-D1 DIEGO ANDRES NARVAEZ NARVAEZ
T1P2-D1 DIEGO ANDRES NARVAEZ NARVAEZ
 
Acuerdo 005 estatutogeneraluniversidaddelquindio
Acuerdo 005 estatutogeneraluniversidaddelquindioAcuerdo 005 estatutogeneraluniversidaddelquindio
Acuerdo 005 estatutogeneraluniversidaddelquindio
 
La nube informatica bilingue
La nube informatica bilingueLa nube informatica bilingue
La nube informatica bilingue
 
La nube informatica bilingue
La nube informatica bilingueLa nube informatica bilingue
La nube informatica bilingue
 
Aplicacion de c
Aplicacion de cAplicacion de c
Aplicacion de c
 
Programa Integracion Comercio Educacion Media Sept 2008
Programa Integracion Comercio  Educacion Media Sept 2008Programa Integracion Comercio  Educacion Media Sept 2008
Programa Integracion Comercio Educacion Media Sept 2008
 
Evalua tus compenticas
Evalua tus compenticasEvalua tus compenticas
Evalua tus compenticas
 
Reasons To Love Ruby
Reasons To Love RubyReasons To Love Ruby
Reasons To Love Ruby
 
What is Native Advertising by IAB (Interactive Advertising Bureau)
What is Native Advertising by IAB (Interactive Advertising Bureau)What is Native Advertising by IAB (Interactive Advertising Bureau)
What is Native Advertising by IAB (Interactive Advertising Bureau)
 
Evolución de la Docencia
Evolución de la DocenciaEvolución de la Docencia
Evolución de la Docencia
 
Le style Hip hop
Le style Hip hopLe style Hip hop
Le style Hip hop
 
Planeación y diseño de situaciones didácticas incluyentes
Planeación y diseño de situaciones didácticas incluyentesPlaneación y diseño de situaciones didácticas incluyentes
Planeación y diseño de situaciones didácticas incluyentes
 

Mehr von kikanovais

Politicsof musicpiracy
Politicsof musicpiracyPoliticsof musicpiracy
Politicsof musicpiracykikanovais
 
Americanonlinewinssquattingdispute
AmericanonlinewinssquattingdisputeAmericanonlinewinssquattingdispute
Americanonlinewinssquattingdisputekikanovais
 
A revogaçao de ato ministerial
A revogaçao de ato ministerialA revogaçao de ato ministerial
A revogaçao de ato ministerialkikanovais
 
Trademarkownertriumphdomainname
TrademarkownertriumphdomainnameTrademarkownertriumphdomainname
Trademarkownertriumphdomainnamekikanovais
 
Statetreasurydefiningspam
StatetreasurydefiningspamStatetreasurydefiningspam
Statetreasurydefiningspamkikanovais
 
Partialvictorymicrosoft
PartialvictorymicrosoftPartialvictorymicrosoft
Partialvictorymicrosoftkikanovais
 
Newtransferpricingrules
NewtransferpricingrulesNewtransferpricingrules
Newtransferpricingruleskikanovais
 
Mercosur a new address for us investment
Mercosur   a new address for us investmentMercosur   a new address for us investment
Mercosur a new address for us investmentkikanovais
 
Managing i passets
Managing i passetsManaging i passets
Managing i passetskikanovais
 
Lawsuit drible
Lawsuit dribleLawsuit drible
Lawsuit driblekikanovais
 
Labourcourtefilling
LabourcourtefillingLabourcourtefilling
Labourcourtefillingkikanovais
 
Is psadmitcookies
Is psadmitcookiesIs psadmitcookies
Is psadmitcookieskikanovais
 
G mactionagainstemployeeuse ofweb
G mactionagainstemployeeuse ofwebG mactionagainstemployeeuse ofweb
G mactionagainstemployeeuse ofwebkikanovais
 
Digital certificationprovider
Digital certificationproviderDigital certificationprovider
Digital certificationproviderkikanovais
 
Digital certificationprovider
Digital certificationproviderDigital certificationprovider
Digital certificationproviderkikanovais
 
Digital certificatesystem
Digital certificatesystemDigital certificatesystem
Digital certificatesystemkikanovais
 
Cybercrimebill
CybercrimebillCybercrimebill
Cybercrimebillkikanovais
 
Congressgramtstaxincentive pc
Congressgramtstaxincentive pcCongressgramtstaxincentive pc
Congressgramtstaxincentive pckikanovais
 
Closetabsoninternetusers
ClosetabsoninternetusersClosetabsoninternetusers
Closetabsoninternetuserskikanovais
 
Civilresponsability t minfringement
Civilresponsability t minfringementCivilresponsability t minfringement
Civilresponsability t minfringementkikanovais
 

Mehr von kikanovais (20)

Politicsof musicpiracy
Politicsof musicpiracyPoliticsof musicpiracy
Politicsof musicpiracy
 
Americanonlinewinssquattingdispute
AmericanonlinewinssquattingdisputeAmericanonlinewinssquattingdispute
Americanonlinewinssquattingdispute
 
A revogaçao de ato ministerial
A revogaçao de ato ministerialA revogaçao de ato ministerial
A revogaçao de ato ministerial
 
Trademarkownertriumphdomainname
TrademarkownertriumphdomainnameTrademarkownertriumphdomainname
Trademarkownertriumphdomainname
 
Statetreasurydefiningspam
StatetreasurydefiningspamStatetreasurydefiningspam
Statetreasurydefiningspam
 
Partialvictorymicrosoft
PartialvictorymicrosoftPartialvictorymicrosoft
Partialvictorymicrosoft
 
Newtransferpricingrules
NewtransferpricingrulesNewtransferpricingrules
Newtransferpricingrules
 
Mercosur a new address for us investment
Mercosur   a new address for us investmentMercosur   a new address for us investment
Mercosur a new address for us investment
 
Managing i passets
Managing i passetsManaging i passets
Managing i passets
 
Lawsuit drible
Lawsuit dribleLawsuit drible
Lawsuit drible
 
Labourcourtefilling
LabourcourtefillingLabourcourtefilling
Labourcourtefilling
 
Is psadmitcookies
Is psadmitcookiesIs psadmitcookies
Is psadmitcookies
 
G mactionagainstemployeeuse ofweb
G mactionagainstemployeeuse ofwebG mactionagainstemployeeuse ofweb
G mactionagainstemployeeuse ofweb
 
Digital certificationprovider
Digital certificationproviderDigital certificationprovider
Digital certificationprovider
 
Digital certificationprovider
Digital certificationproviderDigital certificationprovider
Digital certificationprovider
 
Digital certificatesystem
Digital certificatesystemDigital certificatesystem
Digital certificatesystem
 
Cybercrimebill
CybercrimebillCybercrimebill
Cybercrimebill
 
Congressgramtstaxincentive pc
Congressgramtstaxincentive pcCongressgramtstaxincentive pc
Congressgramtstaxincentive pc
 
Closetabsoninternetusers
ClosetabsoninternetusersClosetabsoninternetusers
Closetabsoninternetusers
 
Civilresponsability t minfringement
Civilresponsability t minfringementCivilresponsability t minfringement
Civilresponsability t minfringement
 

Kürzlich hochgeladen

20230202 - Introduction to tis-py
20230202 - Introduction to tis-py20230202 - Introduction to tis-py
20230202 - Introduction to tis-pyJamie (Taka) Wang
 
How Accurate are Carbon Emissions Projections?
How Accurate are Carbon Emissions Projections?How Accurate are Carbon Emissions Projections?
How Accurate are Carbon Emissions Projections?IES VE
 
The Data Metaverse: Unpacking the Roles, Use Cases, and Tech Trends in Data a...
The Data Metaverse: Unpacking the Roles, Use Cases, and Tech Trends in Data a...The Data Metaverse: Unpacking the Roles, Use Cases, and Tech Trends in Data a...
The Data Metaverse: Unpacking the Roles, Use Cases, and Tech Trends in Data a...Aggregage
 
ADOPTING WEB 3 FOR YOUR BUSINESS: A STEP-BY-STEP GUIDE
ADOPTING WEB 3 FOR YOUR BUSINESS: A STEP-BY-STEP GUIDEADOPTING WEB 3 FOR YOUR BUSINESS: A STEP-BY-STEP GUIDE
ADOPTING WEB 3 FOR YOUR BUSINESS: A STEP-BY-STEP GUIDELiveplex
 
9 Steps For Building Winning Founding Team
9 Steps For Building Winning Founding Team9 Steps For Building Winning Founding Team
9 Steps For Building Winning Founding TeamAdam Moalla
 
COMPUTER 10: Lesson 7 - File Storage and Online Collaboration
COMPUTER 10: Lesson 7 - File Storage and Online CollaborationCOMPUTER 10: Lesson 7 - File Storage and Online Collaboration
COMPUTER 10: Lesson 7 - File Storage and Online Collaborationbruanjhuli
 
Apres-Cyber - The Data Dilemma: Bridging Offensive Operations and Machine Lea...
Apres-Cyber - The Data Dilemma: Bridging Offensive Operations and Machine Lea...Apres-Cyber - The Data Dilemma: Bridging Offensive Operations and Machine Lea...
Apres-Cyber - The Data Dilemma: Bridging Offensive Operations and Machine Lea...Will Schroeder
 
Connector Corner: Extending LLM automation use cases with UiPath GenAI connec...
Connector Corner: Extending LLM automation use cases with UiPath GenAI connec...Connector Corner: Extending LLM automation use cases with UiPath GenAI connec...
Connector Corner: Extending LLM automation use cases with UiPath GenAI connec...DianaGray10
 
Nanopower In Semiconductor Industry.pdf
Nanopower  In Semiconductor Industry.pdfNanopower  In Semiconductor Industry.pdf
Nanopower In Semiconductor Industry.pdfPedro Manuel
 
Cybersecurity Workshop #1.pptx
Cybersecurity Workshop #1.pptxCybersecurity Workshop #1.pptx
Cybersecurity Workshop #1.pptxGDSC PJATK
 
Designing A Time bound resource download URL
Designing A Time bound resource download URLDesigning A Time bound resource download URL
Designing A Time bound resource download URLRuncy Oommen
 
Comparing Sidecar-less Service Mesh from Cilium and Istio
Comparing Sidecar-less Service Mesh from Cilium and IstioComparing Sidecar-less Service Mesh from Cilium and Istio
Comparing Sidecar-less Service Mesh from Cilium and IstioChristian Posta
 
UiPath Studio Web workshop series - Day 6
UiPath Studio Web workshop series - Day 6UiPath Studio Web workshop series - Day 6
UiPath Studio Web workshop series - Day 6DianaGray10
 
Machine Learning Model Validation (Aijun Zhang 2024).pdf
Machine Learning Model Validation (Aijun Zhang 2024).pdfMachine Learning Model Validation (Aijun Zhang 2024).pdf
Machine Learning Model Validation (Aijun Zhang 2024).pdfAijun Zhang
 
Artificial Intelligence & SEO Trends for 2024
Artificial Intelligence & SEO Trends for 2024Artificial Intelligence & SEO Trends for 2024
Artificial Intelligence & SEO Trends for 2024D Cloud Solutions
 
Videogame localization & technology_ how to enhance the power of translation.pdf
Videogame localization & technology_ how to enhance the power of translation.pdfVideogame localization & technology_ how to enhance the power of translation.pdf
Videogame localization & technology_ how to enhance the power of translation.pdfinfogdgmi
 
UiPath Studio Web workshop series - Day 7
UiPath Studio Web workshop series - Day 7UiPath Studio Web workshop series - Day 7
UiPath Studio Web workshop series - Day 7DianaGray10
 
Empowering Africa's Next Generation: The AI Leadership Blueprint
Empowering Africa's Next Generation: The AI Leadership BlueprintEmpowering Africa's Next Generation: The AI Leadership Blueprint
Empowering Africa's Next Generation: The AI Leadership BlueprintMahmoud Rabie
 
Building AI-Driven Apps Using Semantic Kernel.pptx
Building AI-Driven Apps Using Semantic Kernel.pptxBuilding AI-Driven Apps Using Semantic Kernel.pptx
Building AI-Driven Apps Using Semantic Kernel.pptxUdaiappa Ramachandran
 

Kürzlich hochgeladen (20)

20230202 - Introduction to tis-py
20230202 - Introduction to tis-py20230202 - Introduction to tis-py
20230202 - Introduction to tis-py
 
How Accurate are Carbon Emissions Projections?
How Accurate are Carbon Emissions Projections?How Accurate are Carbon Emissions Projections?
How Accurate are Carbon Emissions Projections?
 
The Data Metaverse: Unpacking the Roles, Use Cases, and Tech Trends in Data a...
The Data Metaverse: Unpacking the Roles, Use Cases, and Tech Trends in Data a...The Data Metaverse: Unpacking the Roles, Use Cases, and Tech Trends in Data a...
The Data Metaverse: Unpacking the Roles, Use Cases, and Tech Trends in Data a...
 
ADOPTING WEB 3 FOR YOUR BUSINESS: A STEP-BY-STEP GUIDE
ADOPTING WEB 3 FOR YOUR BUSINESS: A STEP-BY-STEP GUIDEADOPTING WEB 3 FOR YOUR BUSINESS: A STEP-BY-STEP GUIDE
ADOPTING WEB 3 FOR YOUR BUSINESS: A STEP-BY-STEP GUIDE
 
9 Steps For Building Winning Founding Team
9 Steps For Building Winning Founding Team9 Steps For Building Winning Founding Team
9 Steps For Building Winning Founding Team
 
COMPUTER 10: Lesson 7 - File Storage and Online Collaboration
COMPUTER 10: Lesson 7 - File Storage and Online CollaborationCOMPUTER 10: Lesson 7 - File Storage and Online Collaboration
COMPUTER 10: Lesson 7 - File Storage and Online Collaboration
 
Apres-Cyber - The Data Dilemma: Bridging Offensive Operations and Machine Lea...
Apres-Cyber - The Data Dilemma: Bridging Offensive Operations and Machine Lea...Apres-Cyber - The Data Dilemma: Bridging Offensive Operations and Machine Lea...
Apres-Cyber - The Data Dilemma: Bridging Offensive Operations and Machine Lea...
 
Connector Corner: Extending LLM automation use cases with UiPath GenAI connec...
Connector Corner: Extending LLM automation use cases with UiPath GenAI connec...Connector Corner: Extending LLM automation use cases with UiPath GenAI connec...
Connector Corner: Extending LLM automation use cases with UiPath GenAI connec...
 
Nanopower In Semiconductor Industry.pdf
Nanopower  In Semiconductor Industry.pdfNanopower  In Semiconductor Industry.pdf
Nanopower In Semiconductor Industry.pdf
 
Cybersecurity Workshop #1.pptx
Cybersecurity Workshop #1.pptxCybersecurity Workshop #1.pptx
Cybersecurity Workshop #1.pptx
 
Designing A Time bound resource download URL
Designing A Time bound resource download URLDesigning A Time bound resource download URL
Designing A Time bound resource download URL
 
20230104 - machine vision
20230104 - machine vision20230104 - machine vision
20230104 - machine vision
 
Comparing Sidecar-less Service Mesh from Cilium and Istio
Comparing Sidecar-less Service Mesh from Cilium and IstioComparing Sidecar-less Service Mesh from Cilium and Istio
Comparing Sidecar-less Service Mesh from Cilium and Istio
 
UiPath Studio Web workshop series - Day 6
UiPath Studio Web workshop series - Day 6UiPath Studio Web workshop series - Day 6
UiPath Studio Web workshop series - Day 6
 
Machine Learning Model Validation (Aijun Zhang 2024).pdf
Machine Learning Model Validation (Aijun Zhang 2024).pdfMachine Learning Model Validation (Aijun Zhang 2024).pdf
Machine Learning Model Validation (Aijun Zhang 2024).pdf
 
Artificial Intelligence & SEO Trends for 2024
Artificial Intelligence & SEO Trends for 2024Artificial Intelligence & SEO Trends for 2024
Artificial Intelligence & SEO Trends for 2024
 
Videogame localization & technology_ how to enhance the power of translation.pdf
Videogame localization & technology_ how to enhance the power of translation.pdfVideogame localization & technology_ how to enhance the power of translation.pdf
Videogame localization & technology_ how to enhance the power of translation.pdf
 
UiPath Studio Web workshop series - Day 7
UiPath Studio Web workshop series - Day 7UiPath Studio Web workshop series - Day 7
UiPath Studio Web workshop series - Day 7
 
Empowering Africa's Next Generation: The AI Leadership Blueprint
Empowering Africa's Next Generation: The AI Leadership BlueprintEmpowering Africa's Next Generation: The AI Leadership Blueprint
Empowering Africa's Next Generation: The AI Leadership Blueprint
 
Building AI-Driven Apps Using Semantic Kernel.pptx
Building AI-Driven Apps Using Semantic Kernel.pptxBuilding AI-Driven Apps Using Semantic Kernel.pptx
Building AI-Driven Apps Using Semantic Kernel.pptx
 

Tax incentivepc

  • 1. Página 1 de 1 I I - I j 1- -- T 115 pnnted artlc~e may not De photocopied a"d '5 for he excluslve use of:vls E.nca A)i<', multi-user iicence please contact ,Alar Mowat ali +44 20 7234 0606 F-or ô I I ! I June 04 2003 - Brazil I Congress rants tax incentives for mlcroprocessors. Aok,A"ogouo, ""OC"OO; I The Brazilian Congress has approved Provisory Measure 100/02, which provides that industrial I product tax will not be charged on microprocessors worth less than R11 ,000 in 2003, The proposal foresees that after 2003, the amount of tax levied will continue to be reduced, by 95% in 2004 and 2005, and by 70% between 2006 and 2009 (when the tax relief will cease). In arder to be able to take advantage of this incentive, companies wifl need to (i) meet certain technical and production requirements, and (ii) invest at least 2.5% of the;r net domestic revenue in research and development. This provisory measure amends Laws 8248/91, 8387/91 and 10176/01, ali ofwhich oversee the competitiveness of the information technology sector. The government has a history of using tax incentives to stimulate growth in the IT sector, granting tax relieffor computers and electronic goods in 2000. Erica Aoki, Aoki e Farias Advogados Associados, Sao Paulo © Copyright 2004 - 2008 Globe Business Publishing Ltd