On 5 October 2017, Brazil published ICMS Agreement 106 of 29 September 2017 in the Official Gazette, which sets out the rules for state value added tax (ICMS) on digital goods, such as apps, e-books, software, games, etc. The agreement provides that ICMS will be due on digital goods supplied to Brazilian final consumers (B2C). For domestic suppliers, the website or electronic platform that sells or makes available the digital goods is generally responsible for withholding the ICMS due. For n…