A estrutura regulatoria do setor audiovisual: incentivos fiscais ou investimentos estrangeiros?

• Main Author: Silva, Sandro Augusto Santos
• Publication Date: 2013
• Format: Bachelor thesis
• Language: por
• Source: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Download full: https://repositorio.pucsp.br/jspui/handle/handle/36788
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Audiovisual; Incentivos fiscais; Investimentos estrangeiros; Audiovisual; Tax incentives; Foreign investments

This monograph is intended to highlight the main differences and similarities between articles 3° and 3°A from the federal law n 8.685/1993 and conception of foreign investment, since facing administrative procedures for the use of tax incentives to normalization the reception and internalization of foreign investment. During the advancement the research has found that the legal and administrative structure of each institute studied comprises substantial differences, because foreign investments depend to a lesser extent the performance of the State, having its regulation by the relevant domestic and international law, while in concession State tax incentives to encourage participation so that foreign corporations are using tax incentives granted by law and under the conditions of the domestic law, within specified period of time