The Resource OECD International VAT/GST guidelines : is Brazil ready?
OECD International VAT/GST guidelines : is Brazil ready?
Resource Information
The item OECD International VAT/GST guidelines : is Brazil ready? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item OECD International VAT/GST guidelines : is Brazil ready? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the author assesses whether Brazil is prepared to adhere to the OECD recommendations on indirect taxation of the digital economy. The author starts with a short description of the OECD International VAT/GST Guidelines in order to compare them with the peculiar Brazilian tax system, which does not limit the consumption taxation to a single tax. The federative structure created by the Brazilian Constitution allows states to tax goods and municipalities to tax services, which has been a major cause of severe internal dispute and double taxation. The digitalization of the economy and the approximation of the concepts of services and goods impose the need to reflect on the adherence of this model to the general principles of the OECD's Guidelines
- Language
- eng
- Label
- OECD International VAT/GST guidelines : is Brazil ready?
- Title
- OECD International VAT/GST guidelines : is Brazil ready?
- Language
- eng
- Summary
- In this article, the author assesses whether Brazil is prepared to adhere to the OECD recommendations on indirect taxation of the digital economy. The author starts with a short description of the OECD International VAT/GST Guidelines in order to compare them with the peculiar Brazilian tax system, which does not limit the consumption taxation to a single tax. The federative structure created by the Brazilian Constitution allows states to tax goods and municipalities to tax services, which has been a major cause of severe internal dispute and double taxation. The digitalization of the economy and the approximation of the concepts of services and goods impose the need to reflect on the adherence of this model to the general principles of the OECD's Guidelines
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 30 (2019), no. 4 ; p. 132-135
- http://library.link/vocab/creatorName
- Piscitelli, T
- Geographic coverage
-
- Latin America
- South America
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT
- GST
- state tax
- local tax
- double taxation
- intangibles
- digital economy
- OECD International VAT/GST Guidelines
- Label
- OECD International VAT/GST guidelines : is Brazil ready?
- Label
- OECD International VAT/GST guidelines : is Brazil ready?
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/OECD-International-VATGST-guidelines--is-Brazil/nQd4eGwQdOY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/OECD-International-VATGST-guidelines--is-Brazil/nQd4eGwQdOY/">OECD International VAT/GST guidelines : is Brazil ready?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item OECD International VAT/GST guidelines : is Brazil ready?
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/OECD-International-VATGST-guidelines--is-Brazil/nQd4eGwQdOY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/OECD-International-VATGST-guidelines--is-Brazil/nQd4eGwQdOY/">OECD International VAT/GST guidelines : is Brazil ready?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>