Americas

New Brazil digital services tax law under discussion

Francisco Lisboa Moreira, a Tax Partner at Bocater Advogados, São Paulo, Brazil, and Doris Canen, an International Tax LLM at Kings College/UK, São Paulo, Brazil, write about a Brazil bill, submitted August 18, which proposes to tax large tech companies on gross income derived from digital services provided to Brazilian customers . . .

Asia-Pacific

India widens its digital tax net by enabling tax payments

Jaiman Patel, Partner – Transfer Pricing (Financial Services), at EY India, discusses the Indian government’s July 3 release of an amended tax form to enable payment of India’s new equalisation levy, a clear indication that the government will not heed requests to defer the reporting or payment of this new tax on nonresident e-commerce operators . . .