Siroën, Jean-Marc; Brami Celentano, Alexandrine - Université Paris-Dauphine (Paris IX) - 2009
two fiscal system –VAT in EU and ICMS in Brazil- is the "rule of origin" prominent in intra-Brazilian trade vs the "rule … globalization, Brazil qualifies the universality of this process, at least in matter of fiscal federalism. In the paper, we firstly …