Gabriel Caldiron Rezende of Machado Associados comments on the latest developments related to the beginning of the Brazilian consumption tax reform test phase and considers the next steps
Gabriel Caldiron Rezende of Machado Associados comments on the beginning of the tax reform test phase, pending regulations, and key concerns for businesses
Gabriel Caldiron Rezende of Machado Associados examines the debate concerning the inclusion of CBS and IBS in the ICMS taxable base and considers whether increased litigation may be on the horizon
Gabriel Caldiron Rezende of Machado Associados comments on the rising concerns about the tax reform transition phase, especially concerning how the old taxes will be calculated during their coexistence with the new system
Gabriel Caldiron Rezende of Machado Associados comments on the prominent role to be played by digital platforms under the new Brazilian VAT regime and the relevant compliance reporting framework
Gabriel Caldiron Rezende and Juliana Mari Tanaka of Machado Associados discuss the impact of Brazil’s consumption tax reform on financial services, with a particular focus on the taxation of banking spreads