🌎 This Friday, the GEPT – Grupo de Estudos sobre Política Tributária (Brazilian Tax Policy Study Group) will host a webinar titled “Reforma Tributária e Plataformas Digitais” (Tax Reform and Digital Platforms). This is a topic that has gained a lot of traction in Brazil since the approval of Constitutional Amendment 132/2023 (which heralded the Brazilian Indirect Tax Reform that is still making its way through Congress via infraconstitutional legislation). It has to do with the levels of liability – regarding tax payments, tax collection and/or information sharing – that are attributable to digital platforms operating in the country.
The panelists of this event are Daniel Loria (Director of the Extraordinary Secretariat of Tax Reform of the Ministério da Fazenda), Ana Carpinetti (Partner at Pinheiro Neto Advogados), Rodrigo Reis (Tax Director at 99), Flávia Holanda Gaeta (Founding Partner at FH Advogados ) and Lucas de Lima Carvalho (Founder of the Latin American Tax Policy Forum (LATPF)). The moderators of the event are two founders of GEPT – Grupo de Estudos sobre Política Tributária: Alberto Carbonar and Thomas Ampessan.
✅ The event will be streamed live on YouTube here (in Portuguese): https://lnkd.in/daSVEWWA
💻 If you are interested in learning more about the tax and informational liabilities of digital platforms in LatAm, here is a list of recommended articles on the topic:
➡️ “Análisis Estructural del Impuesto al Valor Agregado y su Aplicabilidad al Comercio Electrónico Nacional”, by Estefany Sánchez. Published by Universidad Católica del Táchira in Tribûtum – Revista Venezolana de Ciencias Tributarias (2021), p. 9-29. Available in Spanish: https://bit.ly/4f3DZKi
➡️ “Implicancias en la incorporación de los servicios digitales transfronterizos en el Impuesto sobre los Ingresos Brutos”, by Noelia Dorin. Published by Universidad de Buenos Aires in Revista Debates de Derecho Tributario y Financiero (2023), p. 241-250. Available in Spanish: https://bit.ly/4imXqAK
➡️ “Tributação de novas tecnologias: a incidência de imposto sobre as plataformas de streaming”, by Lorena B. Cunha. Published by MPDFT in Revista do MPDFT (2022), p. 519-555. Available in Portuguese: https://bit.ly/4f0ZwmH
➡️ “Responsabilidade tributária das plataformas de marketplace no sistema tributário nacional”, by Carlos Renato Cunha and Luiza França Pecis. Published by IDCC – Instituto De Direito Constitucional e Cidadania. in Revista do Instituto de Direito Constitucional e Cidadania (2023), p. 1-14. Available in Portuguese: https://bit.ly/49k7zK2
➡️ “Reforma fiscal 2020: IVA e ISR para efectos de plataformas digitales”, by Samantha C. González and René M. Ochoa. Published by Universidad Veracruzana in Revista Horizontes de la Contaduría en las Ciencias Sociales (2020), p. 23-38. Available in Spanish: https://bit.ly/3Bl9DVC
