Software Taxation and the Necessity of Supplementary Law to create a Software’s Tax trough Residual Competence

Authors

  • Wellington Antunes da Maia

DOI:

https://doi.org/10.46801/2595-6280-rdta-37-21

Keywords:

tax law, software, cloud computing, ICMS, ISS, Netflix

Abstract

The software taxation will be analyzed trough the study of the matrix rule of the Value Added Tax on goods (ICMS) and Value Added Tax on services (ISS), thinking how these rules doesn’t apply on the software operations. Will be necessary understand the software’s legal nature and its historic evolution. This problematic will be useful to demonstrate the necessity of creation of a new specific tax for software’s operations, as did in Washington.

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Published

2017-06-01

How to Cite

Antunes da Maia, W. (2017). Software Taxation and the Necessity of Supplementary Law to create a Software’s Tax trough Residual Competence. Revista Direito Tributário Atual, (37), 466–482. https://doi.org/10.46801/2595-6280-rdta-37-21

Issue

No. 37 (2017)

Section

Artigo Premiado

License

Creative Commons License

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

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