Curso de IBS e CBS

De acordo com a Emenda Constitucional 132/23 e com as Leis Complementares 214/25 e 227/26

Authors

Cristiane Pires McNaughton and Charles William McNaughton

Publisher

Noeses, São Paulo

Year

2026

Edition

2. ed. rev., atual. e ampl.

Pages

940

Foreword

Paulo de Barros Carvalho

ISBN

978-85-8310-332-5

A reference work on Brazil’s new taxes on goods and services, now in a revised, updated and expanded 2nd edition. It analyses IBS and CBS in light of Constitutional Amendment 132/2023 and Complementary Laws 214/2025 and 227/2026, the latter establishing the IBS Management Committee. It covers the incidence rules for domestic transactions and imports, non-cumulativity, capital goods, personalised refunds (cashback) and the specific regimes, and discusses the outlook for the new taxes and the expected role of the Management Committee.