Income Tax
This document is part of the source library for NRGI's 2017
Resource Governance Index, a comprehensive measure of the quality of
natural resource governance in 81 oil, gas and mineral-rich
countries. To access the full dataset and all other index resources,
visit https://resourcegovernanceindex.org.
Data and Resources
Additional Info
| Field | Value |
|---|---|
| Extractive Sector | Oil and Gas |
| Country | Brazil |
| Year | 1999 |
| Natural Resource Charter Precept | Precept 4: Taxation |
| Document Type | Statute |
| RGI Sub-component | Taxation |
| RGI Questions | 1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies? |
| Did this document contribute to RGI scoring? | Used for scoring |
| Are the RGI questions here tagged with law and/or practice | Law |
| Publisher | PLANALTO |
| Author | PLANALTO |
| Source or API link | http://www.planalto.gov.br/ccivil_03/decreto/d3000.htm |
| Version | 2017 Resource Governance Index |
| Maintainer | Natural Resource Governance Institute |
| Maintainer Email | Natural Resource Governance Institute |