os incentivos fiscais da lei no 11.196/05 e o caso da subcontratação das atividades de pesquisa e...
DESCRIPTION
This article discusses the changes in the regulatory framework or research and development tax incentives in Brazil, regarding the restrictions on the eligible R&D expenditures of Federal Law no. 11,196/2005, Article 19, imposed on operations of contract R&D by the way of Normative Instruction no. 1,187/2011, Article 4, paragraph 9, vis-à-vis the legal security principle of tax law, to propose due interpretation and application to this legal regime on the described circumstances.TRANSCRIPT
