Data Centres and the New Consumption Taxes Created by the Brazilian Tax Reform

Brazilian has been facing significant changes in the consumption tax system. In this article, the author explains that data centres activities will be affected by those changes, which should be consider by companies’ interested in performing such activities in Brazil and/or for Brazil.

Authors

Publication Details

Journal
International VAT Monitor
Published
2025-12-18
DOI
https://doi.org/10.59403/1em8ydb
Primary Topic
Brazilian Legal Issues
Type
article
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article

Data Centres and the New Consumption Taxes Created by the Brazilian Tax Reform

Rafael Balanin
International VAT Monitor
Brazilian Legal Issues
article

Data Centres and the New Consumption Taxes Created by the Brazilian Tax Reform

Rafael Balanin
article en

Abstract

Brazilian has been facing significant changes in the consumption tax system. In this article, the author explains that data centres activities will be affected by those changes, which should be consider by companies’ interested in performing such activities in Brazil and/or for Brazil.

International VAT MonitorVol. 37(1)
Openalex Percentile: Top 43%
Brazilian Legal Issues
DOISourceOpenAlex
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