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Brazil may block ICMS on e-services

  • Sep 13, 2018 | Richard Asquith

Brazil may block ICMS on e-services

Brazil’s Chamber of Deputies is reviewing blocking the new ICMS  (Imposto Sobre Operações Relativas à Circulação de Mercadorias e Serviços de Transporte Interestadual de Intermunicipal e de Comunicações) charge on digital and electronic services.

ICMS has recently been levied on the supply to consumers of digital goods via downloading or streaming. This includes: music; video; games; apps; software; e-books; and membership to online clubs. These services are already subject to ISS, Imposto Sobre Servicos, and it is this double taxation that is being reviewed.


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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2019 Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.