September 24, 2024

Brazilian VAT/GST Reform: Digital Platform’s Collection Liability

Key Points

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Abstract

The author’s objective in this article is to outline the potential obligations to be imposed on digital platforms as an effect of the Brazilian VAT/GST reform, passed in 2023 and currently under regulation by the Congress, as well as to point out some key points that should be improved during this legislative process.

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Cite This Study

J.L. Ribeiro Brazuna (Tue,) studied this question.

synapsesocial.com/papers/68e578b4b6db643587518bb4 https://doi.org/https://doi.org/10.59403/2e1d5rr

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5Withholding Tax Obligations and Liabilities Imposed on Digital Platforms to Ensure the Effective Taxation of Their Sellers2024 · 2 citations

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