Tributação Indireta da Economia Digital: o Brasil está Pronto para aderir às Orientações da OCDE?

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.