Interpretative Legislation and the Deductibility of Royalties

Criteria for Identification and the Interpretative Nature of Article 11 of Law n. 14.689/2023

Authors

  • Pedro Adamy

DOI:

https://doi.org/10.46801/2595-6280.56.35.2024.2538

Keywords:

interpretative legislation, deductibility of royalties, retroactivity

Abstract

This article examines interpretative laws in Brazilian tax law, aiming to elucidate issues regarding the deductibility of royalties, especially analyzing the nature of Article 11 of Law n. 14.689/2023. It discusses the criteria for identifying interpretative laws, which involve formal, structural, and material aspects, as well as the retroactive application of its effects, which seeks not only to regulate the deductibility of royalties, but also to promote technological development in agriculture, encouraging research and innovation in the sector.

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Published

2024-05-09

How to Cite

Adamy, P. (2024). Interpretative Legislation and the Deductibility of Royalties: Criteria for Identification and the Interpretative Nature of Article 11 of Law n. 14.689/2023. Revista Direito Tributário Atual, (56), 799–815. https://doi.org/10.46801/2595-6280.56.35.2024.2538

Issue

No. 56 (2024)

Section

Doutrina Nacional (Not Peer Reviewed)

License

Copyright (c) 2024 Pedro Adamy

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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