{"id":11021,"date":"2016-11-30T00:00:00","date_gmt":"2016-11-30T02:00:00","guid":{"rendered":"http:\/\/blbescoladenegocios.com.br\/blog\/tributacao-de-lucros\/"},"modified":"2018-04-12T09:35:52","modified_gmt":"2018-04-12T12:35:52","slug":"tributacao-de-lucros","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/tributacao-de-lucros\/","title":{"rendered":"Regulamentada a tributa\u00e7\u00e3o de lucros auferidos no exterior pelas pessoas jur\u00eddicas domiciliadas no Brasil"},"content":{"rendered":"<p>A Receita Federal publicou no Di\u00e1rio Oficial da Uni\u00e3o do dia 29 de novembro a Instru\u00e7\u00e3o Normativa n\u00ba 1674, que disp\u00f5e sobre a tributa\u00e7\u00e3o de lucros auferidos no exterior pelas pessoas jur\u00eddicas domiciliadas no Brasil.<\/p>\n<p>A Instru\u00e7\u00e3o Normativa regulamenta a op\u00e7\u00e3o de a pessoa jur\u00eddica domiciliada no Brasil oferecer \u00e0 tributa\u00e7\u00e3o os lucros auferidos por interm\u00e9dio de suas coligadas no exterior considerando o regime de compet\u00eancia, ainda que possa optar pelo regime de caixa.<\/p>\n<p>O ato normativo tamb\u00e9m atualiza a lista de atividades econ\u00f4micas que podem ser beneficiadas pela dedu\u00e7\u00e3o de at\u00e9 9% a t\u00edtulo de cr\u00e9dito presumido sobre a renda.<\/p>\n<p>A \u00edntegra da Instru\u00e7\u00e3o Normativa est\u00e1 dispon\u00edvel no <a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?visao=anotado&amp;idAto=78914\" target=\"_blank\" rel=\"noopener\">site da Receita Federal<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Receita Federal publicou Instru\u00e7\u00e3o Normativa que disp\u00f5e sobre a tributa\u00e7\u00e3o de lucros auferidos no exterior pelas pessoas jur\u00eddicas domiciliadas no Brasil.<\/p>\n","protected":false},"author":3,"featured_media":11022,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[37,38],"tags":[],"class_list":["post-11021","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","category-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Receita regulamenta a tributa\u00e7\u00e3o de lucros auferidos no exterior<\/title>\n<meta name=\"description\" content=\"A Receita Federal publicou Instru\u00e7\u00e3o 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