The Resource OECD International VAT/GST guidelines : is Brazil ready?

OECD International VAT/GST guidelines : is Brazil ready?

Label
OECD International VAT/GST guidelines : is Brazil ready?
Title
OECD International VAT/GST guidelines : is Brazil ready?
Creator
Subject
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?
Instantiates
Publication
Label
OECD International VAT/GST guidelines : is Brazil ready?
Publication

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