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Indirect Tax
Brazil’s tax reform unifies consumption taxes to simplify rules, centralise administration and reduce legal uncertainty
February 24, 2026
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  • In 1969, 10 countries imposed some type of indirect tax. Today, indirect tax is prolific. More than 160 countries have, plan to have, or are considering some form of indirect tax. Gary Harley, head of indirect tax at KPMG in the UK, explores the rise of indirect taxation.
  • Read this month's special features on Brazil and Asia.
  • Alberto Benshimol

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