DECRETO Nº 8140, DE 14 DE NOVEMBRO DE 2013. Promulga o Acordo Entre o Governo da Republica Federativa do Brasil e o Governo da Republica da Turquia para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em Materia de Impostos Sobre a Renda, Firmado em Foz do Iguaçu, em 16 de Dezembro de 2010.
DECRETO Nº 8.140, DE 14 DE NOVEMBRO DE 2013
Promulga o Acordo entre o Governo da República Federativa do Brasil e o Governo da República da Turquia para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em Matéria de Impostos sobre a Renda, firmado em Foz do Iguaçu, em 16 de dezembro de 2010.
A PRESIDENTA DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, caput, inciso IV, da Constituição, e Considerando que a República Federativa do Brasil e a República da Turquia firmaram, em Foz do Iguaçu, em 16 de dezembro de 2010, o Acordo para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em Matéria de Impostos sobre a Renda;
Considerando que o Congresso Nacional aprovou o Acordo por meio do Decreto Legislativo nº 248, de 9 de julho de 2012; e
Considerando que o Acordo entrou em vigor para a República Federativa do Brasil, no plano jurídico externo, em 9 de outubro de 2012, nos termos do parágrafo 2º de seu Artigo 29;
D E C R E T A :
Fica promulgado o Acordo entre o Governo da República Federativa do Brasil e o Governo da República da Turquia, firmado em Foz do Iguaçu, em 16 de dezembro de 2010, anexo a este Decreto.
São sujeitos à aprovação do Congresso Nacional atos que possam resultar em revisão do Acordo e ajustes complementares que acarretem encargos ou compromissos gravosos ao patrimônio nacional, nos termos do inciso I do caput do art. 49 da Constituição.
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