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

Rafael Balanin

International VAT Monitor2025https://doi.org/10.59403/1em8ydbarticle
ABDC B
Weight
0.50

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.

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https://doi.org/https://doi.org/10.59403/1em8ydb

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@article{rafael2025,
  title        = {{Data Centres and the New Consumption Taxes Created by the Brazilian Tax Reform}},
  author       = {Rafael Balanin},
  journal      = {International VAT Monitor},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/1em8ydb},
}

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

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.