Lei no , de 28 de novembro de Retrieved August 13, , from Brasil. /). Sidirley Fabiani Year of Law / (Lei do Bem), the Federal. Government’s “Estudo de Acompanhamento da Lei / –. Available from http://www. [accessed 3 February ]. Brasil () //lei/lhtm [accessed 15 March ].
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Cookies come in two flavours – persistent and transient. Nowadays, although a progress in the legislation has been verified, the companies have not been fully utilizing the incentives provided by the tax legislation yet. When the expiry date is reached your computer deletes the cookie.
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Moreover, benefited firms have more chances to innovate and experience higher growth in terms of overall number of 111196. Finally, please note that the tax incentives granted by Law A activation email has been sent to you.
If you have persistent cookies enabled as well, then we will be lfi to remember lej across browser restarts and computer reboots. We never store sensitive information about our customers in cookies. For technical questions leu this item, or to correct its authors, title, abstract, bibliographic or download information, contact: RePEc uses bibliographic data supplied by the respective publishers.
The study provides empirical support in favor of tax incentives as part of a government strategy to boost entrepreneurial innovation in the country. Subscribe to our newsletter Some error text Name.
Legal Committee at the Branches. If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. Additionally, for IRPJ and CSLL purposes, the legislation authorizes the full depreciation, in the year of acquisition, of new machinery, equipment, and instruments to be utilized for the technological research activities.
Lri review of the evidence ,” Research PolicyElsevier, vol. The first of these rumors, and probably the mostly spread out, consists in the idea that the company should effectively produce a brand new product or technology in order to enjoy such tax benefits. A survey ,” Journal of MacroeconomicsElsevier, vol. When requesting a correction, please mention this item’s handle: To access your account information you need to be authenticated, which means lwi you need to enter your password to confirm that you are indeed the person that the cookie claims you to be.
A microeconometric study on Canadian firms ,” Research PolicyElsevier, vol.
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Such results are in accordance with findings of most of the empirical literature on innovation tax incentives. See general information about how to correct material in Oei.
Page:Statesman’s Year-Book 1899 American Edition.djvu/1256
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same 11169 as above, for each refering item. Furthermore, although only in regards to the IRPJ, the legislation authorizes the accelerated amortization, by means of a deduction of costs or operational expenses, of the amounts related to the acquisition of intangible assets strictly connected with technological research and development of technological innovation activities.
Daniel Gama e Colombo, In this case, the law also allows the companies interested in enjoying the tax benefits to hire individual eli or agencies of science and technology development. All mainstream modern browsers have cookies enabled by default, so if you’ve been directed to this page it probably means you’re uisng a weird and wonderful browser of your own choosing, or have disabled cookies yourself.
However such possibility has not been very explored yet. Daniel Gama e Colombo. You can help correct errors and omissions.
Firm-level evidence from Taiwan ,” Research PolicyElsevier, vol. Another supposed obstacle to the utilization of the benefit is the lack of a proper department of research and development in some companies. Download full text from publisher File URL: Let’s connect Contact Details Facebook Twitter. Please note that corrections may take a couple of weeks to filter through the various RePEc services.
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