Trade and Climate Change in Brazil: Differential Tax Treatment and the Principle of Non Discrimination
Government of the Federative Republic of Brazil - Financial Administration School - ESAF
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.
Note: Downloadable document is in Portuguese.
Number of Pages in PDF File: 23
Keywords: GATT, GATS, Climate Change, Taxation, Differential Treatment
Date posted: January 5, 2011 ; Last revised: October 25, 2014