| 000 | 00956nab a2200181 c 4500 | ||
|---|---|---|---|
| 999 |
_c148956 _d148956 |
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| 003 | ES-MaIEF | ||
| 005 | 20240226114525.0 | ||
| 007 | ta | ||
| 008 | 240213s2023 ne |||||o|||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 | 1 |
_971430 _aRibeiro Brazuna, José Luis |
|
| 245 | 1 | 0 |
_aBrazilian VAT reform, finally! _helectrónico _c José Luis Ribeiro Brazuna |
| 520 | _aAfter 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. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
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| 650 | 4 |
_933442 _aBRASIL |
|
| 773 | 0 |
_9171233 _oIVM/2023/5 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g Vol. 34, no. 5, 2023, p. 181-182 |
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| 942 | _cRE | ||