Ribeiro Brazuna, José Luis
Brazilian VAT reform, finally! electrónico / José Luis Ribeiro Brazuna
After a long time waiting, Brazil is expected to pass a tax reform this year, finally reorganizing its complex indirect tax system and adopting a dual VAT system. In this column, the author explains that the National Congress is under pressure to accept several exceptions to the new system, endangering the original simplification purpose of the project.
IMPUESTO SOBRE EL VALOR AÑADIDO
BRASIL
International VAT Monitor 0925-0832 Vol. 34, no. 5, 2023, p. 181-182
Brazilian VAT reform, finally! electrónico / José Luis Ribeiro Brazuna
After a long time waiting, Brazil is expected to pass a tax reform this year, finally reorganizing its complex indirect tax system and adopting a dual VAT system. In this column, the author explains that the National Congress is under pressure to accept several exceptions to the new system, endangering the original simplification purpose of the project.
IMPUESTO SOBRE EL VALOR AÑADIDO
BRASIL
International VAT Monitor 0925-0832 Vol. 34, no. 5, 2023, p. 181-182