Digital Economy and Indirect Taxation: Developments in Brazilian Legislation

Journal
Castro, D. Rodrigues Prado de
Brazil; International
International VAT Monitor 2020 (Volume 31), No. 3
Format/Price
JournalUSD 45

In this article, the author discusses the indirect tax challenges of the digital economy through an assessment of the legislative initiatives related to the indirect taxation in Brazil, against the background of recent developments at the international and EU level. She offers her conclusions regarding the need for a tax reform in Brazil to tackle the digital sector.