Aspectos impositivos do comércio eletrônico
This paper aims to show the present situation of the e-commerce taxation in Brazil, focusing on major aspects. In a few words, in Brazil e-commerce can be, an it is, imposed by two taxes: one state tax, the ICMS (a kind of VAT tax), and one city tax, the ISS (a tax on services). The collection of bo...
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| Format: | Article |
| Language: | Portuguese |
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2006
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=4818417 |
| Source: | Seqüência: estudos jurídicos e políticos, ISSN 2177-7055, Vol. 27, Nº. 53, 2006, pags. 243-252 |
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