Brazil
The report is solid and balanced as it correctly underscores the ambitious institutional redesign that Brazil has undertaken in adopting a dual VAT model, experts tell ITR
The Brazilian law firm partner warns against going independent too early, considers the weight of political pressure, and tells ITR what makes tax cool
Consoli, a tax partner at Brazilian law firm Martinelli Advogados, tells ITR about the importance of staying at the coalface and constantly learning
Canadian and Indian dual VAT models have been a source of inspiration for the Brazilian model, but the latter has unique and innovative features, the OECD paper claimed
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Sponsored by Finocchio & UstraFernanda Sampaio, Marina Di Nardo Silva and Milton Schivitaro of Finocchio & Ustra look at the possibility for retrospective payment. -
Sponsored by MachadoCarolina Romanini Miguel from Machado Associados comments on the decision of the Brazilian Federal Supreme Court which recognised the constitutionality of the inclusion of excise tax in the social contributions taxable basis.
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Sponsored by VRBF AdvogadosPaulo Victor Vieira da Rocha and Marina da Silva Fernandes of VRBF Advogados discuss a case being decided by the Brazilian Supreme Court that focuses on the state level VAT rates applied to electric energy and telecommunication services.
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