Law n. 12.766, of Dec. 27. 2012, DOU-I, Dec. 28. 2012, deals with various subjects, among which the following should be highlighted:
Within the tax scope, the contribution amount may be excluded from the calculation of the real profit and from the CSLL, COFINS and PIS contribution calculation basis, as the costs to accomplish the works and acquire reversible assets are incurred.
The new limits will apply to contracts as of January 1st, 2013, and any amendment or new pact will be deemed a new contract.
(Law n. 12.766, Dec. 27.2012, DOU-I, Dec. 28.2012. Available at:<http://www.planalto.gov.br/ccivil_03/_ato2011-2014/2012/lei/l12766.htm>. Access in: Jan. 2013).