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Justiça fiscal e neutralidade fiscal: a questão do ICMS nas operações interestaduais

Morsch, Natália de Azevedo
Repositório PUCRS · Papers
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This paper aims to analyze the ICMS (state VAT) taxation in interstate operations, pointing out the main characteristics that an interjurisdictional operation taxation system able to comply with the principles of tax justice and tax neutrality should have, thus resulting in a stronger Brazilian Fede
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