The ICMS represents the most important source of revenue for the Brazilian states and one of the most important taxes in Brazil. Unlike other VATs...
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Resumen A partir do início dos anos noventa o investimento direto no exterior (IDE) por parte de empresas brasileiras aumentou significativamente...
Brazil is now one of the most decentralized federative countries in
the world, with the special feature that its decentralization is not the...
Resumen Este texto presenta los fundamentos teóricos y conceptuales de la tributación ambiental. Examina primero las relaciones entre la...