SOLUÇÃO DE CONSULTA Nº 20, DE 30 DE MAIO DE 2022
Data de publicação | 01 Junho 2022 |
Data | 30 Maio 2022 |
Páginas | 379-379 |
Órgão | Ministério da Economia,Secretaria Especial da Receita Federal do Brasil,Subsecretaria-Geral da Receita Federal do Brasil,Subsecretaria de Tributação e Contencioso,Coordenação-Geral de Tributação |
Seção | DO1 |
SOLUÇÃO DE CONSULTA Nº 20, DE 30 DE MAIO DE 2022
Assunto: Imposto sobre a Renda Retido na Fonte - IRRF
KNOW-HOW. ASSISTÊNCIA TÉCNICA COM TRANSFERÊNCIA DE TECNOLOGIA. ROYALTIES. CONVENÇÃO PARA EVITAR A DUPLA TRIBUTAÇÃO BRASIL-JAPÃO. RETENÇÃO NA FONTE. ALÍQUOTA.
Os rendimentos pagos, creditados, entregues, empregados ou remetidos, por fonte situada no País, a pessoa jurídica domiciliada no Japão, em contraprestação por informações concernentes a experiência industrial, comercial ou científica (know-how), incluindo a assistência técnica em virtude de contrato celebrado entre as partes referente a transferência de conhecimento técnico profissional, devem observar o previsto no artigo destinado aos royalties na Convenção para evitar a Dupla Tributação em Matéria de Impostos sobre a Renda celebrada entre os Governos do Brasil e do Japão, sujeitando-se à incidência de Imposto sobre a Renda na Fonte (IRRF) à alíquota de 12,5% (doze inteiros e cinco décimos meio por cento).
Dispositivos Legais: Decreto nº 61.899, de 14 de dezembro de 1967, art. 11, §3; Portaria MF nº 92, de 15 de fevereiro de 1978, item 1, alínea "d" .
PRESTAÇÃO DE SERVIÇO TÉCNICO E DE ASSISTÊNCIA TÉCNICA E ADMINISTRATIVA SEM TRANSFERÊNCIA DE TECNOLOGIA. CONVENÇÃO PARA EVITAR A DUPLA TRIBUTAÇÃO BRASIL-JAPÃO. NÃO RETENÇÃO NA FONTE.
Os rendimentos pagos, creditados, entregues, empregados ou remetidos, por fonte situada no País, a pessoa jurídica domiciliada no Japão, em contraprestação por serviço técnico, incluindo assistência administrativa, e assistência técnica, sem...
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