Alienacao De Investimentos Externos Diretos
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1. Aspecto material do imposto de renda de fonte na alienação de investimentos externos diretos
The present work deals with the rules applicable to the computation of the capital gain earned by foreign investors in the sale of external direct investments held in Brazil, considering the controversy arising from the issuance of Law 9.249, of 1995, due to the extension attributed to the respective Section 18 by Normative Ruling 73, de 1998, and recent pre
Publicado em: 2007