The Taxation of Streaming Data Sharing Modality in the Brazilian Tax Law

Abstract

This paper studies, based on a qualitative methodology, the taxation of streaming services, regulated in view of the current conflict of jurisdiction between states and municipalities. This divergence was generated by the amendment of Complementary Law no. 116/2003, which provides for the Taxation of Services of Any Nature. The amendment made in 2016 added sub-item 1.09 and provides for the taxation of these services. Similarly, Convention no. 106/2017, issued by the National Council of Finance Policy, stipulated the incidence of the Tax on the Merchant Circulation on the same chargeable event, streaming. Thus, a detailed study of the hypothesis of tax incidence of the Service Tax of Any Nature and the Tax on the Movement of Goods and Services is required. As a result, it was verified the impossibility of taxing streaming platforms by the tax species existing in the Brazilian legal-co-tax system.