In Brazil, the operation of taxation by income tax withheld at source ('imposto sobre a renda retido na fonte' (IRRF)) has similar effects to the taxes on digital services that have been introduced in Europe.
IRRF allows the Brazilian government to collect a portion of the amounts remitted abroad to companies that do not have a physical presence in the country.
In addition to IRRF, companies located in Brazil that import digital
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Web page updated on 17 Mar 2025 13:12