competência tributária sobre o streaming

نویسندگان

چکیده

Este trabalho teve como escopo o conflito de competência entre Estado e Municípios sobre a devida tributação os softwares. De modo entender impacto do atual entendimento dos tribunais superiores atividade streaming, buscou-se definir as características essenciais da atividade, bem seu modus operandi, para então analisar conceitos pertencentes ao Imposto Serviços Qualquer Natureza (ISS) Circulação Mercadorias (ICMS), com intuito se determinar qual das hipóteses tributarias enquadraria tecnologia streaming.

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ژورنال

عنوان ژورنال: Revista do Instituto de Direito Constitucional e Cidadania

سال: 2023

ISSN: ['1808-9143', '2596-0075']

DOI: https://doi.org/10.48159/revistadoidcc.v7n1.e054