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Mercosur has an impact on the Brazilian tax system. That's a fact! Under what circumstances was the Treaty of Asunción signed, what does it consist of, what are the governing principles and its fundamental objectives? What are the main characteristics of the tax systems of the Mercosur member states? What is the structure of Value Added Tax (VAT) in Argentina, Paraguay and Uruguay and what is the importance of a possible tax reform of the Brazilian tax system in light of the need to harmonise the legislation of the member states? Finally, what are the effects of the Treaty of Asunción on the Brazilian tax system? The main aim of this book is to describe the effects of the Treaty of Asunción on Brazil's tax system, as well as the need for tax reform.
About the author
Spécialiste en droit de la procédure civile (Anhanguera-Uniderp 2015/2016). Licencié en droit (Uniceub-2013). Ingénieur agronome (FTB-2004). Avocat au cabinet Ernesto Borges Advogados Associados (depuis 2014). Membre du groupe de recherche sur le MERCOSUR au Centre universitaire de Brasilia (Uniceub) depuis 2013, avec plusieurs travaux publiés.
