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Brazil To Introduce 'Netflix Tax'

by Mike Godfrey, Tax-News.com, Washington

27 December 2016


Brazil is expected to introduce a two percent tax on online on-demand entertainment services such as those provided by Netflix and Spotify.

The country's Senate approved a Bill for subscription internet streaming services to pay Imposto sobre Serviços (ISS) tax to the municipalities where their customers are based.

President Michael Temer will have the final decision on the legislation. If approved, the levy would be effective 90 days after its publication in the Federal Register.

Some US states and New Zealand have already introduced a so-called "Netflix" tax.

TAGS: tax | Australia | internet | legislation | Brazil | New Zealand | services | Other | BEPS

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