Uma Análise Pragmática Da Tributação Indireta Do Software No Brasil: O Conflito De Competência Entre Icms E Issqn (A Pragmatic Analysis of the Indirect Taxation of Software in Brazil: The Conflict of Tax Jurisdiction between ICMS and ISSQN)

35 Pages Posted: 25 Feb 2019

Date Written: February 12, 2019

Abstract

Portuguese Abstract: O presente trabalho se propõe a analisar a tributação indireta do software no Brasil pelo ICMS e pelo ISSQN e a consequente bitributação decorrente do conflito entre os dispositivos constantes do Convênio CONFAZ nº 106/2017 e da Lei Complementar nº 157/2016. Para tanto, serão analisados os fatos geradores de ambos os tributos, a fim de que identificar sob qual materialidade melhor se amoldam as operações envolvendo o software.

English Abstract: This paper proposes to analyze the indirect taxation of software in Brazil by ICMS and ISSQN and the consequent double taxation resulting from the conflict between the rules inserted in the CONFAZ Agreement n. 106/2017 and the Complementary Law 157/2016. To solve this matter, we will analyze the facts that give rise to both taxes, in order to identify under what materiality the operations involving software fit better.

Keywords: Tributação indireta do software; Convênio CONFAZ nº 106/2017; Lei Complementar nº 157/2016 /Indirect taxation of software; CONFAZ Agreement n. 106/2017; Brazilian Complementary Law 157/2016

Suggested Citation

Gomes, Daniel de Paiva, Uma Análise Pragmática Da Tributação Indireta Do Software No Brasil: O Conflito De Competência Entre Icms E Issqn (A Pragmatic Analysis of the Indirect Taxation of Software in Brazil: The Conflict of Tax Jurisdiction between ICMS and ISSQN) (February 12, 2019). FGV Direito SP Research Paper Series n. TL018. Available at SSRN: https://ssrn.com/abstract=3332812

Daniel de Paiva Gomes (Contact Author)

affiliation not provided to SSRN

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