The positive difference between acquisition or manufacturing cost and sales value. (Acquisition or manufacturing cost – sales value = taxable gain) As in Law 9.250/1995, art.22.
Fabio Cendão
Intellectual Property and Innovation
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Sweden
Sale price minus acquisition cost (in accordance with the average method (Sw: “genomsnittsmetoden”).
Elvin Sababi
Regulatory and Compliance (including AML), NFT IP rights, Crypto taxation