Indirect Taxation of the Digital Economy

is Brazil Ready to adhere to OECD Guidelines?

Authors

  • Tathiane Piscitelli

DOI:

https://doi.org/10.46801/2595-6280-rdta-43-23

Keywords:

taxation, digital economy, VAT, Brazil’s tax system

Abstract

The purpose of this article is to assess whether Brazil is prepared to adhere to the OECD guidelines on indirect taxation of the digital economy. Considering the existing federative disputes, the focus will be on ICMS and ISS and on the taxation of standardized computer programs, as well as streaming and cloud computing contracts. The general objective is to define which tax is closer to the OECD guidelines or, in the event that none of them comply with this wish, to establish the most appropriate legal solution.

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Published

2019-12-01

How to Cite

Piscitelli, T. (2019). Indirect Taxation of the Digital Economy: is Brazil Ready to adhere to OECD Guidelines?. Revista Direito Tributário Atual, (43), 524–543. https://doi.org/10.46801/2595-6280-rdta-43-23

Issue

No. 43 (2019)

Section

Doutrina Nacional (Not Peer Reviewed)

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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