Taxeson Software in Brazil

Iure Pontes Vieira ()
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Iure Pontes Vieira: France- Brazil Chamber of Commerce

A chapter in WCLF Tax und IP Gesprächsband 2019, 2021, pp 23-35 from Springer

Abstract: Zusammenfassung The issue of software taxation in Brazil has persisted for decades. The difficulty in taxing software arises from the fact that the definition and content of softwarehaschanged over the years. Here, we observe an attempt by the municipal and state tax authorities at the complex task of delineating software taxation, being that due to the multi-level federative taxation system, it is currently possiblethat both levels want tax software transactions (A).

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-658-32073-7_3

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DOI: 10.1007/978-3-658-32073-7_3

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