Our lawyer Pedro Bresciani is co-author of the book “Cashback and Non-Cumulativeness of IBS/CBS”, in the Tax Reform series of the Brazilian Institute of Tax Law (IBDT). 

He published the article “The Single-Phase Regime of IBS and CBS and Non-Cumulativeness in Constitutional Amendment No. 132/2023”.

The work is the result of the non-cumulativity and cashback study groups of the Research Center of IBDT’s Professional Master’s in International and Comparative Tax Law, the result of months of studies and discussions on EC 132/2023 and comparative law.

The book is available for download at: https://web.siabi.cloud/ibdt/pesquisa/web//50780