Dual VAT
2 articles available
February 21, 2022
Territorial connection (or its more fashionable name “nexus”) for tax purposes is expressed in a variety of ways in domestic and international legal instruments. Permanent establishment in article 5…
Melina Rocha (Fundação Getúlio Vargas), Ana Carolina Monguilod (Insper; Associação Brasileira de Direito Financeiro)
August 28, 2020
Since the promulgation of its 1988 Constitution, Brazil has been trying to implement a national VAT. Over the past 30 years, the opposing interests of States and the Federal Government have caused at…