Marketplaces’ tax liability electrónico recent developments in Brazil Maurício Barros
By: Barros, Mauricio
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Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTOS INDIRECTOS | COMERCIO ELECTRONICO | RESPONSABILIDAD TRIBUTARIA | BRASIL
In:
International VAT Monitor v. 32, n. 1, 2021Summary: In this article, the author deals with tax liability of marketplaces in Brazil, focusing on the indirect tax charged by Brazilian states (ICMS), and its relation with the recommendations presented by the OECD and the European Union and with the other Brazilian rules, to conclude that the states’ legislation is not compatible with the Brazilian Constitution and with federal ICMS legislation. The author also briefly discusses the responsibility of marketplaces within the scope of a bill that intends to institute a federal VAT in Brazil.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2021/1-3 (Browse shelf) | Available | IVM/2021/1-3 |
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Disponible únicamente en formato electrónico.
Resumen.
In this article, the author deals with tax liability of marketplaces in Brazil, focusing on the indirect tax charged by Brazilian states (ICMS), and its relation with the recommendations presented by the OECD and the European Union and with the other Brazilian rules, to conclude that the states’ legislation is not compatible with the Brazilian Constitution and with federal ICMS legislation. The author also briefly discusses the responsibility of marketplaces within the scope of a bill that intends to institute a federal VAT in Brazil.
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