DEC 8506 de 24/08/2015 - DECRETO. PROMULGA O ACORDO ENTRE O GOVERNO DA REPÚBLICA FEDERATIVA DO BRASIL E O GOVERNO DOS ESTADOS UNIDOS DA AMÉRICA PARA MELHORIA DA OBSERVÂNCIA TRIBUTÁRIA INTERNACIONAL E IMPLEMENTAÇÃO DO FATCA, FIRMADO EM BRASÍLIA, EM 23 DE SETEMBRO DE 2014.
DECRETO Nº 8.506, DE 24 DE AGOSTO DE 2015
Promulga o Acordo entre o Governo da República Federativa do Brasil e o Governo dos Estados Unidos da América para Melhoria da Observância Tributária Internacional e Implementação do FATCA, firmado em Brasília, em 23 de setembro de 2014.
A PRESIDENTA DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, caput, inciso IV, da Constituição, e Considerando que foi firmado o Acordo entre o Governo da República Federativa do Brasil e o Governo dos Estados Unidos da América para Melhoria da Observância Tributária Internacional e Implementação do FATCA, em Brasília, em 23 de setembro de 2014;
Considerando que o Congresso Nacional aprovou o Acordo por meio do Decreto Legislativo nº 146, de 25 de junho de 2015; e
Considerando que o Acordo entrou em vigor para a República Federativa do Brasil, no plano jurídico externo, em 26 de junho de 2015, nos termos de seu Artigo 10;
DECRETA:
Fica promulgado o Acordo entre o Governo da República Federativa do Brasil e o Governo dos Estados Unidos da América para Melhoria da Observância Tributária Internacional e Implementação do FATCA, firmado em Brasília, em 23 de setembro de 2014, 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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