Territorial Criteria of the ISS

Doctrine and Jurisprudence

Authors

  • Michell Przepiorka Vieira

Keywords:

jurisprudence, territorial criteria of ISS, tax on services

Abstract

The present paper aims to critically examine the recently decision rendered on the Special Appeal proceeding nº 1.439.753-PE in the light of national doctrine and jurisprudence about the territorial criteria of the services Tax - ISS. In order to do that we will examine the mainly decisions concerning the territorial criteria of the ISS handed down in the recent years, highlighting the standards applied. In the end, we will suggest a definition of “establishment rendering services” based in the jurisprudence exam that could help the taxpayers when the time to pay their taxes comes.

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Published

2015-06-01

How to Cite

Vieira, M. P. (2015). Territorial Criteria of the ISS: Doctrine and Jurisprudence. Revista Direito Tributário Atual, (33), 461–480. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/1744

Issue

No. 33 (2015)

Section

Artigos Premiados

License

Creative Commons License

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

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