Brazilian VAT reform, finally! electrónico José Luis Ribeiro Brazuna
By: Ribeiro Brazuna, José Luis
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | BRASIL
In:
International VAT Monitor Vol. 34, no. 5, 2023, p. 181-182Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2023/5-4 (Browse shelf) | Available | IVM/2023/5-4 |
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.
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