Check the strategies to meet the demands of the company, market or capital, government and other stakeholders, considering examples of Brazilian companies. The objective of this research is to discuss tax governance, best practices and technologies applied in the shared services model, discussing the integration of the areas of Governance, Controllership and Taxation, including the relationship between employees and employers in the social security dimension, and how they relate to each other. Apparently, there are some loose ends in the constitutional amendment proposition n. In brief, the paper makes short comments on the suitability of the Brazilian tax reform to the particularities of digital products, focusing on two main aspects: the name given to the new Brazilian VAT, and the need to develop the legal framework to tax digital intangibles' imports. The reform needs to be further developed on this topic. Secondly, there is no provision on the Brazilian tax reform addressing cross-border consumption of digital services. In fact, calling the tax "IBS" can leave a loophole for digital services, as shown in the paper. Firstly, the name given to the new tax, IBS-Imposto de Bens e Servicos, which stands for Goods and Services Tax in Portuguese, is criticized. This paper draws a brief panorama of the proposition, to access its ability to tax digital intangibles, such as software, apps or streaming services. The Brazilian tax reform, drafted at the proposition of constitutional amendment n.
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