MEDIDA PROVISÓRIA Nº 283, DE 14 DE DEZEMBRO DE 1990. Dispõe Sobre o Tratamento Tributario Aplicavel Aos Fundos, Sociedades e Carteiras de Investimentos de que Participem, Exclusivamente, Não-residentes No Brasil.
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Dispõe sobre o tratamento tributário aplicável aos fundos, sociedades e carteiras de investimentos de que participem, exclusivamente, não-residentes no Brasil.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 62 da Constituição, adota a seguinte medida provisória com força de lei:
Ficam excluídos de retenção de Imposto de Renda na fonte os ganhos de capital auferidos nas negociações com títulos e valores mobiliários e os rendimentos distribuídos aos fundos em condomínio, a que se refere o art. 50 da Lei nº 4.728, de 14 de julho de 1965, constituídos na forma prescrita pelo Conselho Monetário Nacional e mantidos com recursos provenientes de conversão de débitos externos brasileiros, e de que participem, exclusivamente, pessoas físicas ou jurídicas, fundos ou outras entidades de investimento coletivo, residentes, domiciliados, ou com sede no exterior.
Os rendimentos distribuídos, sob qualquer forma e a qualquer título, pelos fundos referidos no art. 1º, a investidores residentes, domiciliados ou com sede no exterior, ficam sujeitos às normas e às alíquotas do Imposto de Renda estabelecidas na legislação deste tributo, inclusive no que se refere ao imposto suplementar de renda, previsto na Lei nº 4.131, de 3 de setembro de 1962, com as modificações introduzidas pela Lei nº 4.390, de 29 de agosto de 1964, e pelo Decreto-Lei nº 2.073, de 20 de dezembro de 1983.
O ganho de capital auferido quando do resgate de cotas ou da liquidação do investimento, em fundos referidos no art. 1º, fica sujeito à incidência de Imposto de Renda de acordo com a legislação deste tributo.
Fica isento de Imposto de Renda o ganho de capital auferido nas negociações com títulos e valores mobiliários pelos demais fundos em condomínio de que trata o art. 1º do...
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