Taxation of Cloud Computing in Brazil: Legal and Judicial Uncertainties

Journal
Piscitelli, T.; Canen, D.
Brazil
Bulletin for International Taxation 2018 (Volume 72), No. 4a/Special Issue
PriceUSD 45

In this article, the authors examine the legal and judicial scenario regarding taxation of cloud computing in Brazil, emphasizing disputes concerning taxation at the federal, state and municipal levels, as well as general legal uncertainty arising from these disputes.