Trade and Climate Change in Brazil: Differential Tax Treatment and the Principle of Non Discrimination
23 Pages Posted: 5 Jan 2011 Last revised: 25 Oct 2014
Date Written: January 3, 2011
In order to address Climate Change, three Bills in Brazil propose a differential tax and tariff treatment for products and services based on CO2 emissions. This paper analyses the consistency of Differential Tax Treatment and the Principle of Non Discrimination.
Notes: Downloadable document is in Portuguese.
Keywords: GATT, GATS, Climate Change, Taxation, Differential Treatment
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