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Nota sobre a defasagem da tributação da transferência de tecnologia no Brasil

Romano Aguillar, Rafael Salomão Safe
DIALNET OAI Articles · Papers
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intellectual-propertylaw-and-economicstax-law
Brazilian law governing the tax deductibility of technology transfer and of intellectual property rights licensing dates back to the 1950s and is outdated. The note reconstructs the powers of the INPI since Law No. 5,648/70, the practice of recordal of contracts up to 2017, and the criteria limiting
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