The digital economy and indirect taxation the Brazilian perspective Diana Castro Electrónico
By: Castro, Diana
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Material type: 
ArticlePublisher: 2017Subject(s): ECONOMÍA DIGITAL | IMPUESTOS | BRASIL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | PROGRAMAS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Bulletin for International Taxation v. 71, n. 6, June 2017Summary: This article examines the indirect tax challenges of the digital economy given the conclusions of the OECD/G20 Base Erosion and Profit Shifting initiative. In assessing the recent reforms regarding indirect taxation in Brazil,the article revisits the question of whether tax reform is needed in the digital sector.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | BIT/2017/6-7 (Browse shelf) | Available | BIT/2017/6-7 |
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Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
This article examines the indirect tax challenges of the digital economy given the conclusions of the OECD/G20 Base Erosion and Profit Shifting initiative. In assessing the recent reforms regarding indirect taxation in Brazil,the article revisits the question of whether tax reform is needed in the digital sector.
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