Brazil: Introduction of bill including tax of 10.6 percent on certain digital services
Description
Introduction of bill including tax of 10.6 percent on certain digital services
Proposed Projeto de Lei Complementar 131/2020 introduces a digital service tax. Subjected services are operating a platform for communication purposes, sale of goods and provision of services, and online advertising. The tax rate is set at 10.6%. Mo…
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
online advertising provider, platform intermediary: user-generated content
Implementation Level
national
Government Branch
legislature
Government Body
parliament