Essays about: "ICMS"

Found 1 essay containing the word ICMS.

  1. 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 handelsrätt

    Author : Thaynara Silva De Carvalho; [2016]
    Keywords : Fiscal Federalism in Brazil; IPI; PIS and COFINS; CIDE-fuel; ICMS; ISS; VAT; basis of assessment; method of calculation; rate system; place of supply.; Law and Political Science;

    Abstract : 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