INPI Normative Ruling n. 70/2017

Deductibility and Royalties Remittances in View of INPI’s New Understanding

Authors

  • Romero Lobão Soares UERJ - Universidade do Estado do Rio de Janeiro.
  • Marcelo Gustavo Silva Siqueira

DOI:

https://doi.org/10.46801/2595-7155-rdtia-n3-7

Keywords:

royalties, INPI, transfer of technology, deductibility, remittances

Abstract

The study aims to analyze INPI Normative Ruling n. 70/2017 and its impacts on the tax and exchange legislation, in view of the new outcome applicable to recordal/registration of agreements before the INPI. Although such rule provides a more favorable approach, in order to simplify the procedural rules applicable to the recordal/registration of agreements, tax and exchange rules did not follow the same rationale and royalties’ remittances abroad remain subject to the usual limitations.

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Published

2018-06-01

How to Cite

Soares, R. L., & Siqueira, M. G. S. (2018). INPI Normative Ruling n. 70/2017: Deductibility and Royalties Remittances in View of INPI’s New Understanding. RDTI Atual, (3), 135–159. https://doi.org/10.46801/2595-7155-rdtia-n3-7

Issue

No. 3 (2018)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 Romero Lobão Soares, Marcelo Gustavo Silva Siqueira

Creative Commons License

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

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