https://www.etco.org.br/noticias/neutralidade-tributaria-depende-de-edicao-de-lei-complementar-ha-quase-uma-decada/ 

Tax neutrality depends on the publication of a Complementary Law for almost a decade

Since December 2003, when Constitutional Amendment nº 42 was published, complementing article 146-A of the Constitution, the Complementary Law envisaged therein is expected to be issued, which will allow special taxation criteria necessary to combat the competitive imbalance caused by tax violations. .

https://www.etco.org.br/noticias/os-tributos-a-concorrencia-e-o-art-146-a-da-constituicao/ 

Taxes, competition and Article 146-A of the Constitution

In this article, André Franco Montoro Filho and Hamilton Dias de Souza comment on the importance of regulating Article 146-A of the Constitution

https://www.etco.org.br/quem-somos/projetos-e-iniciativas/ 

Projects and Initiatives

Electronic Invoice We contributed to the design, implementation and improvement of the Electronic Invoice project, which began to take effect in 2006. The System improved inspection, reduced tax evasion and reduced costs for tax authorities and companies. Inspection Support Systems We help to develop mechanisms to control the manufacture of… Read more Projects and Initiatives

https://www.etco.org.br/noticias/especialistas-mostram-a-importancia-do-artigo-146-a-da-constituicao-2/ 

Experts show the importance of Article 146-A of the Constitution

Event organized by ETCO in Brasilia promotes debate on unbalanced competition due to tax factors.

 
https://www.etco.org.br/publicacoes/livro-tributo-ao-mercado-discute-o-desequilibrio-na-concorrencia-entre-empresas/ 

Book Tribute to the Market discusses the imbalance in competition between companies

With this new work, ETCO puts at the center of the discussion one of the most important themes for a country's economic development: combating imbalances in competition and ensuring an ethical and healthy business environment.

https://www.etco.org.br/sala-de-imprensa/evento-etco/bos-tributosa-concorrencia-e-o-artigo-146-a-da-constituicao/ 

Taxes, competition and Article 146-A of the Constitution

Source: Last Instance Portal, 15/12/2010 By Hamilton Dias de Souza and André Franco Montoro Filho Any tax interferes with the market. The tax burden impacts costs and can significantly change economic results. Therefore, the tax burden of agents competing in the market should, in principle, be uniform. If some are more burdened than ... Read more Taxes, competition and Article 146-A of the Constitution

https://www.etco.org.br/sala-de-imprensa/evento-etco/bnovo-livro-do-etcotributo-ao-mercadodiscute-o-desequilibrio-na-concorrencia-entre-empresas/ 

ETCO's new book, “Tribute to the Market”, discusses the imbalance in competition between companies

Work reports points discussed at Seminar “Competitive Imbalance
Taxation and the Brazilian Constitution ”conducted by ETCO to discuss the
Article 146-A of the Constitution.

https://www.etco.org.br/etco-na-midia/bos-tributosa-concorrencia-e-o-artigo-146-a-da-constituicao-2/ 

Taxes, competition and Article 146-A of the Constitution

Source: Ultima Instância - São Paulo / SP - 15/12/2010 Any tax interferes with the market. The tax burden impacts costs and can significantly change economic results. Therefore, the tax burden of agents competing in the market should, in principle, be uniform. If some are more burdened than others, there will be artificial competitive advantage, since… Read more Taxes, competition and Article 146-A of the Constitution