Tributação da Economia Digital – Propostas Doutrinárias, OCDE e o Panorama Brasileiro

Abstract

The current paper aims to approach different aspects and challenges of the digital economy taxation. Technological innovations have provided questionings about tax concepts once consolidated. Among the themes related to these innovations, it will be addressed issues about the permanent establishment, proposals on withholding tax, as well as specific alternatives concerning international e-commerce. The focus of Brazilian standpoint will also be an object of brief considerations. In this realm, it will be necessary to approach the principle of legality, and its particular configuration in Brazilian Tax Law. One must bear in mind, as this article upholds, that not all expressions used by tax law have a static or immutable meaning. Even the meaning of the principle of legality, thus, is subject to new perceptions.