O BRASIL E OS TRATADOS PARA EVITAR DUPLA TRIBUTAÇÃO DIANTE DAS NOVAS TECNOLOGIAS
DOI:
https://doi.org/10.21783/rei.v11i2.916Keywords:
Tratados internacionais, Economia digital, Tributação, Reforma tributáriaAbstract
The taxation on digital economy means a huge challenge all over the world and stimulates bilateral and multilateral treaties to rule the international taxation. The Brazilian taxation system houses multiple taxes on consumption, creating difficulties to allow Brazil to be a member of OECD. The tax reform, promoted by the Constitutional Amendment # 132/2023, represents an important step to reach that goal.
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