Volume 4 No 11    |    Read Article

By Erika Tukiama, Rogério Gaspari Coelho, and Nathália Fraga (guest authors)

In Brazil, the year 2017 saw many important developments regarding cross-border and intrastate business transactions. These developments focus on the implemention of various B.E.P.S. actions, the categorization of software transactions, and subjecting certain intrastate transactions to competing levels of state and municipal tax, all done the Brazilian way by emphasizing gross basis taxation on consumption payments. Erika Tukiama, Rogério Gaspari Coelho, and Nathália Fraga of Machado Associados, São Paulo, provide guidance on these developments.    See more →