{"id":55637,"date":"2026-05-12T10:13:13","date_gmt":"2026-05-12T08:13:13","guid":{"rendered":"https:\/\/amec.es\/brazil-begins-transition-to-dual-vat\/"},"modified":"2026-05-12T10:23:16","modified_gmt":"2026-05-12T08:23:16","slug":"brazil-begins-transition-to-dual-vat","status":"publish","type":"page","link":"https:\/\/amec.es\/en\/brazil-begins-transition-to-dual-vat\/","title":{"rendered":"Brazil begins transition to dual VAT"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"55637\" class=\"elementor elementor-55637 elementor-55629\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d25320 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d25320\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-538a72c1\" data-id=\"538a72c1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7af3b85d elementor-widget elementor-widget-heading\" data-id=\"7af3b85d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/amec.es\/en\/category\/exclusive-alerts-and-trends\/\" rel=\"tag\">Exclusive alerts and trends<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ec6232 elementor-widget elementor-widget-spacer\" data-id=\"3ec6232\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7965e1f3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7965e1f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2b3c657f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b3c657f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6ddd315a\" data-id=\"6ddd315a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-358dbbf9 elementor-widget elementor-widget-heading\" data-id=\"358dbbf9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Brazil begins transition to dual VAT<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46717262 elementor-widget elementor-widget-spacer\" data-id=\"46717262\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2fc1de81 elementor-widget elementor-widget-text-editor\" data-id=\"2fc1de81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t12 de May de 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-721ad591 elementor-widget elementor-widget-text-editor\" data-id=\"721ad591\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Brazil has initiated one of the most relevant tax transformations in its recent history. The objective is to replace a fragmented, complex system with multiple overlapping taxes with a model closer to European VAT, based on value-added taxation, fiscal neutrality and the destination principle. <\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb4ef76 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4cb4ef76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-770335b7 elementor-widget elementor-widget-text-editor\" data-id=\"770335b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>Introduction and regulatory framework<\/strong><\/h5><p>April 30, 2026 marks the formal start of the operational phase of the consumption tax reform in Brazil, with the publication of the <strong>Goods and Services Tax (IBS)<\/strong> and the <strong>Goods and Services Contribution (CBS)<\/strong> regulations.<\/p><p>Although they are legally distinct taxes, the IBS of shared competence between states, the Federal District and municipalities, and the CBS of federal competence, have been designed as &#8220;mirror taxes&#8221;, sharing a common conceptual and regulatory framework to guarantee neutrality and simplify the system.<\/p><p><strong>Brazil had five main excise taxes, PIS, COFINS, ICMS, ISS and IPI<\/strong>, managed by three levels of tax administration: federal, state and municipal. Each commercial operation could cross different jurisdictions, rates and rules. The result was a system with high compliance costs, high litigation and frequent distortions in price formation.  <\/p><h5><strong><span style=\"color: #ffffff;\">_<\/span><br\/>Scope of implementation<\/strong><\/h5><p>IBS and CBS work like a dual VAT: the supplier collects the tax from the customer, declares it and deducts the tax he himself paid on his purchases. The net result is that he is only taxed on the part of the value he has added. This eliminates the cascading effect, i.e. tax on tax that distorted prices.  <\/p><ul><li><strong>Generating event:<\/strong> the calculation basis is, as a general rule, the value of the transaction, excluding the amount of the IBS and the CBS itself to avoid &#8220;tax on tax&#8221;.<\/li><li><strong>Territoriality:<\/strong> the destination principle is adopted, whereby the tax belongs to the state and municipality where consumption occurs, not necessarily to the territory where the good or service is produced or invoiced.<\/li><li><strong>Passive subjection:<\/strong> both regular or professional suppliers and purchasers in imports are taxpayers. In addition, significant liability is attributed to digital platforms, which may act as responsible or substitute taxpayers in the transactions they intermediate. <\/li><\/ul><h5><strong><span style=\"color: #ffffff;\">_<\/span><br\/>Pillars of reform<\/strong><\/h5><p><strong>Full non-cumulativity<\/strong><\/p><p>The new system allows companies to deduct the tax paid on their purchases from the tax due on their sales. In practice, this means that the tax is levied only on the value added at each stage of the chain, not on the total amount accumulated in previous operations. In order to be able to apply these credits, it will be necessary that the operation is correctly documented and that the corresponding tax has been effectively paid.  <\/p><p><strong>Split Payment<\/strong><\/p><p>This is one of the most relevant operational changes of the reform. In certain transactions, when an invoice is paid, the amount corresponding to the tax may be automatically separated from the rest of the payment and sent directly to the tax administration. This system seeks to reduce the risk of non-payment or tax fraud and to link the generation of the tax credit to the effective payment of the tax.  <\/p><p><strong>Cashback (Customized Return)<\/strong><\/p><p>The reform incorporates a partial refund mechanism of the IBS and CBS for low-income families registered in the Cadastro \u00danico (Cad\u00danico). The objective is to offset part of the impact of consumption taxes on lower-income households and to make the system less regressive. <\/p><h5><strong><span style=\"color: #ffffff;\">_<\/span><br\/>Differences between the previous scenario and the new model<\/strong><\/h5><table style=\"border-collapse: collapse; width: auto; max-width: 900px; font-size: 0.95em;\"><thead><tr><th style=\"background-color: #1a4f8a; color: #ffffff; padding: 10px 16px; text-align: left; font-weight: 600;\">Feature<\/th><th style=\"background-color: #1a4f8a; color: #ffffff; padding: 10px 16px; text-align: left; font-weight: 600;\">Previous model<\/th><th style=\"background-color: #1a4f8a; color: #ffffff; padding: 10px 16px; text-align: left; font-weight: 600;\">New model<\/th><\/tr><\/thead><tbody><tr><td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\"><strong>Structure<\/strong><\/td><td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\">Fragmented: PIS\/COFINS (Federal), ICMS (State), ISS (Municipal)<\/td><td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\">Unified (Mirror): CBS (Federal) and IBS (Subnational).<\/td><\/tr><tr><td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\"><strong>Cumulativity<\/strong><\/td><td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\">Frequent cascading effect and limited physical credits<\/td><td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\">Not full cumulativity (financial credit on a broad basis)<\/td><\/tr><tr><td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\"><strong>Place of taxation<\/strong><\/td><td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\">Predominantly at source<\/td><td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\">Strictly at destination (consumption)<\/td><\/tr><tr><td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\"><strong>Collection<\/strong><\/td><td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\">Self-declaration and subsequent payment by the taxpayer<\/td><td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\">Immediate segregation by Split Payment<\/td><\/tr><tr><td style=\"background-color: #ffffff; padding: 9px 16px; vertical-align: top;\"><strong>Imports<\/strong><\/td><td style=\"background-color: #ffffff; padding: 9px 16px; vertical-align: top;\">Complex and different rules per federal entity.<\/td><td style=\"background-color: #ffffff; padding: 9px 16px; vertical-align: top;\">Equal treatment for domestic goods; applicable destination tax rates<\/td><\/tr><\/tbody><\/table><h5><strong><span style=\"color: #ffffff;\">_<\/span><br\/>Transition schedule<\/strong><\/h5><p>The reform is not implemented instantaneously, but through a process of gradual replacement.<\/p><ul><li>2026: Trial period with reduced rates (0.1% IBS \/ 0.9% CBS). The amount paid in 2026 may be offset with PIS\/COFINS or requested as a refund. <\/li><li>2027-2028: Termination of PIS\/PASEP and COFINS. Implementation of CBS and IBS reference rates. <\/li><li>2029-2033: Gradual reduction of ICMS and ISS at the same time as the increase in IBS rates.<\/li><li>2033 onwards: Total extinction of ICMS and ISS. The system operates fully under IBS and CBS. <\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-40550d63 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"40550d63\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b1fa77c\" data-id=\"7b1fa77c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6649cac4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6649cac4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44c58d6e elementor-widget elementor-widget-heading\" data-id=\"44c58d6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Resources<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ac5fc5c elementor-widget elementor-widget-text-editor\" data-id=\"1ac5fc5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>CBS, Decree No. 12,955, of April 29, 2026<\/strong><br\/>Regula a Contribui\u00e7\u00e3o Social sobre Bens e Servi\u00e7os (CBS), of federal competence.<\/p><p><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2026\/decreto\/d12955.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2026\/decreto\/d12955.htm<\/a> <br><br><\/p><p><strong>IBS, CGIBS Resolution No. 6, of April 30, 2026<\/strong><br\/>Regulates the Tax on Goods and Services (IBS), of shared competence between states, Federal District and municipalities.<br\/><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2026\/decreto\/d12955.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2026\/decreto\/d12955.htm<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-418a1b9b elementor-widget elementor-widget-spacer\" data-id=\"418a1b9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-11a8fc66 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11a8fc66\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-74e03e5c\" data-id=\"74e03e5c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b1fe7c3 elementor-widget elementor-widget-heading\" data-id=\"1b1fe7c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Go deeper with CoLAB's amec data resources<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-723aa995 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"723aa995\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-36b471e8 e-grid e-con-boxed e-con e-parent\" data-id=\"36b471e8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fe7ac78 elementor-widget elementor-widget-image\" data-id=\"fe7ac78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/amec.es\/comunidad\/colab\/\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"295\" src=\"https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Indicadores-adelantados-amec-1024x377.png\" class=\"attachment-large size-large wp-image-45857\" alt=\"\" srcset=\"https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Indicadores-adelantados-amec-1024x377.png 1024w, https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Indicadores-adelantados-amec-300x110.png 300w, https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Indicadores-adelantados-amec-768x283.png 768w, https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Indicadores-adelantados-amec.png 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61d38b8b elementor-widget elementor-widget-image\" data-id=\"61d38b8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/amec.es\/comunidad\/colab\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"295\" 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relevant tax transformations in its recent history. The objective is to replace a fragmented, complex system with multiple overlapping taxes with a model closer to European VAT, based on value-added taxation, fiscal neutrality and the destination principle. Introduction and regulatory framework April 30, 2026 marks the formal start [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"inline_featured_image":false,"footnotes":""},"categories":[355],"tags":[],"class_list":["post-55637","page","type-page","status-publish","hentry","category-exclusive-alerts-and-trends"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Brazil begins transition to dual VAT | amec Positive Industry<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/amec.es\/en\/brazil-begins-transition-to-dual-vat\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Brazil begins transition to dual VAT | amec Positive Industry\" \/>\n<meta property=\"og:description\" content=\"Brazil has initiated one of the most relevant tax transformations in its recent history. 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