O Regime Tributário do ISS para as Sociedades Uniprofissionais e sua Aplicação para Sociedades Simples Limitadas

Abstract

The purpose of this article is to examine the application of the tax on services’ professional companies regime to “sociedade simples” companies organized in the form of limited liability companies. For this purpose, an RDTA 43 IBDT | INSTITUTO BRASILEIRO DE DIREITO TRIBUTÁRIO Revista Direito Tributário Atual Current Issues of Tax Law Review ISSN: 1415-8124 /e-ISSN: 2595-6280 54 PINTO, Alexandre Evaristo. O Regime Tributário do ISS para as Sociedades Uniprofissionais e sua Aplicação para Sociedades Simples Limitadas. Revista Direito Tributário Atual, n.43. ano 37. p. 53-76. São Paulo: IBDT, 2o semestre 2019. analysis of tax on services’ professional companies regime will be made, especially describing the hypothesis of prohibition to this regime in the city of São Paulo, and the corporate regime of companies that provide intellectual, scientific or artistic services, so that the characteristics that distinguish the enterprises and “sociedade simples” will be exposed.