Criminal aspects of tax reform

31 May 2024

After 30 years of debate, Constitutional Amendment No. 132/2023 was enacted in December 2023, providing for Brazil’s tax system reform. The reform aims to simplify tax collection by merging the State Tax on Goods and Services (ICMS), Municipal Tax on Services (ISS), Tax on Industrialized Products (IPI), Social Integration Program Contribution (PIS), and Social Security Financing Contribution (COFINS) into a single tax, split between federal and state/municipal levels.

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Criminal aspects of tax reform

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