Tax reform

Direct taxation, Excise duties, Indirect taxation, Italy, Tax reform

(PhD – University of Brescia/Bergamo; Tax Lawyer in Milan)/ /Leave a comment

The Italian legal system is about to launch the tax reform which will target both direct taxes on the income of individuals and companies, as well as indirect taxes including excise duties on energy products and green products. And in fact, the Council of Ministers has approved the draft enabling law for the tax reform,…

Brazil, Consumption taxation, Dual VAT, Tax reform, VAT

(York University, Canada) and (Insper; Associação Brasileira de Direito Financeiro)/ /Leave a comment

Since the promulgation of its 1988 Constitution, Brazil has been trying to implement a national VAT. Over the past 30 years, the opposing interests of States and the Federal Government have caused at least three broad tax-reform proposals to fail in Congress. Moreover, several interest groups have also been opposed to changes. Such conflicts of…