Essays about: "ICMS"
Found 1 essay containing the word ICMS.
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1. VAT in a federal structure: the feasibility of implementation of a single, broader-based VAT in Brazil, within the parameters of the EU VAT model
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The Brazilian tax system is known to be very complex. The main reasons to that is presumably the fact that the federalist pact adopted by the Brazilian Federal Constitution gives a considerable autonomy to all federal entities (the federal government, the states, the Federal District and the municipalities) to impose levies. READ MORE
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