General (Brazil)
ISS, ICMS, and PIS and COFINS apply at the standard rates of tax to supplies of goods and services and revenue in Brazil other than:
- Ìý
•ÌýÌýÌýÌý exempt supplies (see 4.52);
- Ìý
•ÌýÌýÌýÌý zero-rated supplies (see 4.55); and
- Ìý
•ÌýÌýÌýÌý supplies that are not within the scope of tax in Brazil (see Appendix 4D).
In accordance with the provisions of paragraph 1 of article 153 of the Federal Constitution,
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