One of the defining features of Brazil’s tax system is the complexity of its indirect taxes. Notably, the system is marked by fragmented tax bases, the cumulative taxation at each stage of the production process (known as the cascading effect), and the administrative challenges posed by the jurisdiction to tax consumption of three levels of government— the Federal Union, 27 … [Read more...] about Three Innovations of Brazil’s Value Added Tax Reform
Melina Rocha
Melina Rocha is an international VAT/GST consultant and has extensive experience working with organizations such as the Inter-American Development Bank (IDB), the World Bank, the Institute for Applied Economic Research (IPEA) and Centro de Cidadania Fiscal (CCiF). She holds a Ph.D. from the University of Sorbonne Nouvelle – Paris 3 and has worked as a course director at York University- Canada and as a Tax Law Professor at Fundação Getúlio Vargas (FGV)- Brazil.