000			01331nab a2200241 c 4500
999			_c143600 _d143600
003			ES-MaIEF
005			20210217105800.0
007			ta
008			210217t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968398 _aBarros, Mauricio
245		0	_aMarketplaces’ tax liability _helectrónico _brecent developments in Brazil _c Maurício Barros
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aIn 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.
650		4	_946528 _aIMPUESTOS INDIRECTOS
650		4	_aCOMERCIO ELECTRONICO _950220
650		4	_aRESPONSABILIDAD TRIBUTARIA _948291
650		4	_aBRASIL _933442
773	0		_9164351 _oIVM/2021/1 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 1, 2021
942			_cRE