This paper, while discussing the issue of reciprocal tax immunity from a historical perspective, attempts to establish a relationship between this kind of immunity and the evolution of federalism. Starting from the McCulloch v. Maryland case, is intended to compare its historical context to that existing when the enactment of the 1891 Brazilian Constitution, drawing a parallel between the north american and the brazilian construction, checking both touch and distance points. Thenceforth, it will be possible to establish the peculiarities of the reciprocal immunity in Brazil, as well as the principles on which it is based, confronting such a construction with the latest precedents of the Supreme Court on the subject. The conclusion is that, despite being the case McCulloch v. Maryland the required starting point, the brazilian construction had particular contours, especially due to a completely different contextualization of its federal state and the breadth of its constitutions, that, at a certain point, would withdraw the application of the implied powers theory.
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