Brazil: Introduction of bill including progressive tax on selected digital services

Proposed Projeto de Lei 2358/2020 includes the introduction of a digital service tax. Subjected services would be online advertising, operation of a platform for the purchase of goods or the provision of services, and transfer of data. The tax rate would be between 1% and 5%, depending on the revenue. Thresholds of BRL 3 billion globally and 100 million locally apply.