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