Brazil's Chamber of Deputies is considering draft Bill 218/2020, which was submitted on 19 August 2020 and provides for the introduction of a digital services tax, the social contribution on digital services (Contribuicão Social sobre Servicos Digitais - CSSD). This is separate from a draft bill submitted in May 2020 for the digital services tax CIDE-Digital but with a similar scope of application. Key points of the proposed CSSD include:
- Revenue on which CSSD would be levied includes reven…