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[阿根廷]20.628 / 649第13号法令第97号法令第244号法令)所得税法(修订)

发布单位:阿根廷-Argentina
文件版本:2013
文件主题:版权及相关权利(邻接权),其他,专利(发明),商标,转让技术-Copyright and Related Rights (Neighboring Rights), Other, Patents (Inventions), Trademarks, Transfer of Technology
颁布日期:
所属分类:知识产权相关法律:立法机关制定
生效日期:
失效日期:
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阿根廷-所得税法(20.628 / 649第13号法令第97号法令第244号法令)的所得税法(修订)

Argentina-Income Tax Law (Consolidated text of Law No. 20.628 approved by Decree No. 649/97, as last amended by Decree No. 244/13)


所得税法中包含有关知识产权特许权使用费的若干规定。建立了版权使用费由著作权法11.723号[标题我的免税条件第20(j)];特许权使用费属于第二类所得税的商标和专利,且不受第三类税,如在法律[标题II,第49章二规定,第45(h)];通过对商标和专利的取得成本扣除毛利的建立(第二、第三章,60条);对本财年[标题III专利所得税前扣除,第81(f)];对商标资产摊销不允许扣除,而专利权和商标权的外国企业[标题III的特许权使用费,88条(h)和(M)];推定净利润由受益人支付海外获得的,这是来自专利和著作权[标题V的开发,第93(a(1)和(b)],这个综合版的所得税法合并所有修正案到2013年2月20日(见第23(a)(b)通过244号法令/ 13于2013年2月28日发布了修订),令649号/ 97批准这一合并案的所得税法发表于06八月官方公报,1997(BO 06 / 08 / 97)。
The Income Tax Law contains a number of provisions relating to taxation of royalties for intellectual property rights. It establishes the conditions for the tax exemption for copyrights royalties covered by Law No. 11.723 on Copyright [Title I, Article 20(j)]; the trademarks and patents royalties that are subject to the second category income tax, and not subject to third category tax, as provided for in Article 49 of the law [Title II, Chapter II, Article 45(h)]; the establishment of gross profit by the deduction of cost of acquisition of trademarks and patents (Title II, Chapter III, Article 60); the tax deduction for patent income of the fiscal year [Title III, Article 81(f)]; the unallowable deductions for amortization of trademarks assets, and the patents and trademarks royalties of foreign companies [Title III, Article 88(h) & (m)]; the presumption of net profits obtained by the payments made to overseas beneficiaries, which are derived from the exploitation of patents and copyrights [Title V, Article 93 (a(1) & (b)].This consolidated version of the Income Tax Law incorporates all the amendments up to February 20, 2013 (see Article 23(a)(b) for the last amendments made by Decree No. 244/13 issued on February 28, 2013).The Decree No. 649/97 which approves this consolidated text of the Income Tax Law was published in the Official Gazette on August 06, 1997 (B.O. 06/08/97).

所得税法(20.628 / 649第13号法令第97号法令第244号法令)的所得税法(修订)-HTM文本正在整理中...


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