On 4 May 2020, draft Bill no. 2358/2020 was submitted in Brazil's Chamber of Deputies, which provides for the introduction of digital services tax, the "contribution for intervention in the economic domain on gross revenue of digital services provided by large technology companies (CIDE-Digital)". The key points of the bill are summarized as follows:
- CIDE-Digital would be levied on revenue from:
- the display of advertising on a digital platform to users located in Brazil;
- the provision of a …