{"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,"spay_email":""},"categories":[37,38],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\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 Normativa que disp\u00f5e sobre a tributa\u00e7\u00e3o de lucros auferidos no exterior pelas pessoas jur\u00eddicas domiciliadas no Brasil.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blbescoladenegocios.com.br\/blog\/tributacao-de-lucros\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Receita regulamenta a tributa\u00e7\u00e3o de lucros auferidos no exterior\" \/>\n<meta property=\"og:description\" content=\"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.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/blbescoladenegocios.com.br\/blog\/tributacao-de-lucros\/\" \/>\n<meta property=\"og:site_name\" content=\"BLB Blog\" \/>\n<meta property=\"article:published_time\" content=\"2016-11-30T02:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-04-12T12:35:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.blbbrasil.com.br\/blog\/wp-content\/uploads\/2017\/12\/tributos-exterior-e1480502310305.jpg?fit=825%2C551&#038;ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"825\" \/>\n\t<meta property=\"og:image:height\" content=\"551\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Grupo BLB\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/blbescoladenegocios.com.br\/blog\/#website\",\"url\":\"https:\/\/blbescoladenegocios.com.br\/blog\/\",\"name\":\"BLB Blog\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/blbescoladenegocios.com.br\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/blbescoladenegocios.com.br\/blog\/tributacao-de-lucros\/#primaryimage\",\"inLanguage\":\"pt-BR\",\"url\":\"https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2017\/12\/tributos-exterior-e1480502310305.jpg?fit=825%2C551&ssl=1\",\"contentUrl\":\"https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2017\/12\/tributos-exterior-e1480502310305.jpg?fit=825%2C551&ssl=1\",\"width\":825,\"height\":551,\"caption\":\"Regulamentada a tributa\\u00e7\\u00e3o de lucros auferidos no exterior pelas pessoas jur\\u00eddicas domiciliadas no Brasil\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/blbescoladenegocios.com.br\/blog\/tributacao-de-lucros\/#webpage\",\"url\":\"https:\/\/blbescoladenegocios.com.br\/blog\/tributacao-de-lucros\/\",\"name\":\"Receita regulamenta a tributa\\u00e7\\u00e3o de lucros auferidos no exterior\",\"isPartOf\":{\"@id\":\"https:\/\/blbescoladenegocios.com.br\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/blbescoladenegocios.com.br\/blog\/tributacao-de-lucros\/#primaryimage\"},\"datePublished\":\"2016-11-30T02:00:00+00:00\",\"dateModified\":\"2018-04-12T12:35:52+00:00\",\"author\":{\"@id\":\"https:\/\/blbescoladenegocios.com.br\/blog\/#\/schema\/person\/0f726650fc88a2b0090b93d83ef26b6a\"},\"description\":\"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.\",\"breadcrumb\":{\"@id\":\"https:\/\/blbescoladenegocios.com.br\/blog\/tributacao-de-lucros\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/blbescoladenegocios.com.br\/blog\/tributacao-de-lucros\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/blbescoladenegocios.com.br\/blog\/tributacao-de-lucros\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\\u00edcio\",\"item\":\"https:\/\/blbescoladenegocios.com.br\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Regulamentada a tributa\\u00e7\\u00e3o de lucros auferidos no exterior pelas pessoas jur\\u00eddicas domiciliadas no Brasil\"}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/blbescoladenegocios.com.br\/blog\/#\/schema\/person\/0f726650fc88a2b0090b93d83ef26b6a\",\"name\":\"Grupo BLB\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/blbescoladenegocios.com.br\/blog\/#personlogo\",\"inLanguage\":\"pt-BR\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/c39324242025e13ddf769a9fc2b6bb94?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/c39324242025e13ddf769a9fc2b6bb94?s=96&d=mm&r=g\",\"caption\":\"Grupo BLB\"},\"url\":\"https:\/\/blbescoladenegocios.com.br\/blog\/author\/blbbr\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Receita regulamenta a tributa\u00e7\u00e3o de lucros auferidos no exterior","description":"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.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/blbescoladenegocios.com.br\/blog\/tributacao-de-lucros\/","og_locale":"pt_BR","og_type":"article","og_title":"Receita regulamenta a tributa\u00e7\u00e3o de lucros auferidos no exterior","og_description":"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.","og_url":"https:\/\/blbescoladenegocios.com.br\/blog\/tributacao-de-lucros\/","og_site_name":"BLB Blog","article_published_time":"2016-11-30T02:00:00+00:00","article_modified_time":"2018-04-12T12:35:52+00:00","og_image":[{"width":825,"height":551,"url":"https:\/\/i0.wp.com\/www.blbbrasil.com.br\/blog\/wp-content\/uploads\/2017\/12\/tributos-exterior-e1480502310305.jpg?fit=825%2C551&ssl=1","path":"\/srv\/www\/htdocs\/blbbrasil.com.br\/blog\/wp-content\/uploads\/2017\/12\/tributos-exterior-e1480502310305.jpg","size":"full","id":11022,"alt":"Regulamentada a tributa\u00e7\u00e3o de lucros auferidos no exterior pelas pessoas jur\u00eddicas domiciliadas no Brasil","pixels":454575,"type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Written by":"Grupo BLB","Est. reading time":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebSite","@id":"https:\/\/blbescoladenegocios.com.br\/blog\/#website","url":"https:\/\/blbescoladenegocios.com.br\/blog\/","name":"BLB Blog","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/blbescoladenegocios.com.br\/blog\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"pt-BR"},{"@type":"ImageObject","@id":"https:\/\/blbescoladenegocios.com.br\/blog\/tributacao-de-lucros\/#primaryimage","inLanguage":"pt-BR","url":"https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2017\/12\/tributos-exterior-e1480502310305.jpg?fit=825%2C551&ssl=1","contentUrl":"https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2017\/12\/tributos-exterior-e1480502310305.jpg?fit=825%2C551&ssl=1","width":825,"height":551,"caption":"Regulamentada a tributa\u00e7\u00e3o de lucros auferidos no exterior pelas pessoas jur\u00eddicas domiciliadas no Brasil"},{"@type":"WebPage","@id":"https:\/\/blbescoladenegocios.com.br\/blog\/tributacao-de-lucros\/#webpage","url":"https:\/\/blbescoladenegocios.com.br\/blog\/tributacao-de-lucros\/","name":"Receita regulamenta a tributa\u00e7\u00e3o de lucros auferidos no exterior","isPartOf":{"@id":"https:\/\/blbescoladenegocios.com.br\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/blbescoladenegocios.com.br\/blog\/tributacao-de-lucros\/#primaryimage"},"datePublished":"2016-11-30T02:00:00+00:00","dateModified":"2018-04-12T12:35:52+00:00","author":{"@id":"https:\/\/blbescoladenegocios.com.br\/blog\/#\/schema\/person\/0f726650fc88a2b0090b93d83ef26b6a"},"description":"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.","breadcrumb":{"@id":"https:\/\/blbescoladenegocios.com.br\/blog\/tributacao-de-lucros\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/blbescoladenegocios.com.br\/blog\/tributacao-de-lucros\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/blbescoladenegocios.com.br\/blog\/tributacao-de-lucros\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/blbescoladenegocios.com.br\/blog\/"},{"@type":"ListItem","position":2,"name":"Regulamentada a tributa\u00e7\u00e3o de lucros auferidos no exterior pelas pessoas jur\u00eddicas domiciliadas no Brasil"}]},{"@type":"Person","@id":"https:\/\/blbescoladenegocios.com.br\/blog\/#\/schema\/person\/0f726650fc88a2b0090b93d83ef26b6a","name":"Grupo BLB","image":{"@type":"ImageObject","@id":"https:\/\/blbescoladenegocios.com.br\/blog\/#personlogo","inLanguage":"pt-BR","url":"https:\/\/secure.gravatar.com\/avatar\/c39324242025e13ddf769a9fc2b6bb94?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/c39324242025e13ddf769a9fc2b6bb94?s=96&d=mm&r=g","caption":"Grupo BLB"},"url":"https:\/\/blbescoladenegocios.com.br\/blog\/author\/blbbr\/"}]}},"jetpack_featured_media_url":"https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2017\/12\/tributos-exterior-e1480502310305.jpg?fit=825%2C551&ssl=1","fimg_url":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2017\/12\/tributos-exterior-e1480502310305.jpg","_links":{"self":[{"href":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/posts\/11021"}],"collection":[{"href":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/comments?post=11021"}],"version-history":[{"count":2,"href":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/posts\/11021\/revisions"}],"predecessor-version":[{"id":11987,"href":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/posts\/11021\/revisions\/11987"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/media\/11022"}],"wp:attachment":[{"href":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/media?parent=11021"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/categories?post=11021"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/tags?post=11021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}