The Importance of the Treaty of Asunción for Tax Purposes - Rafael Battella de Siqueia - Bog

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.