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Master's Dissertation
DOI
https://doi.org/10.11606/D.2.2020.tde-02052021-235922
Document
Author
Full name
Rodolfo Marques Vieira Araujo
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2020
Supervisor
Committee
Mosquera, Roberto Quiroga (President)
Barreto, Paulo Ayres
Hoffmann, Susy Gomes
Lobato, Valter de Souza
Title in Portuguese
A tributação do ISS sobre operações realizadas mediante plataformas digitais multilaterais
Keywords in Portuguese
Comércio eletrônico
Empresa de prestação de serviços
Imposto sobre serviços -- Brasil
Internet
Abstract in Portuguese
O principal objetivo do presente trabalho consistiu em analisar a viabilidade e a forma mais adequada de tributação dos serviços prestados por meio de plataformas digitais multilaterais pelo Imposto Sobre Serviços, seja pelo aspecto material - no sentido de defini-los como serviços e de subsumi-los aos itens tributáveis previstos pela legislação-, seja para a definição do local em que ocorre o fato gerador de tais serviços. Iniciou-se o estudo a partir da apresentação do contexto em que as atividades objeto do trabalho surgiram e cresceram, pelo que foram apresentados dados que demonstram a expansão da internet, as tendências relacionadas à utilização dessa nova ferramenta e os diferentes modelos de negócio e mercados surgidos a partir desse fenômeno. Ato contínuo, explorouse as alternativas de tributação das operações realizadas por meio de plataformas digitais pelo Imposto Sobre Serviços (ISS). Em seguida, avaliou-se a possibilidade de subsunção de tais atividades ao conceito de serviço e ao rol taxativo de serviços previsto na lista anexa à LC 116/2003, especialmente a partir de "termos e condições" de empresas atuantes no âmbito da economia digital, quais sejam Uber, 99, iFood, Uber Eats, Rappi, Airbnb e Booking. Também foram abordadas as controvérsias relacionadas ao local de prestação de tais serviços para fins de tributação pelo ISS, perpassando conceitos como "serviços complexos", "atividade-meio" e "atividade-fim". Indicou-se, ao final, que as controvérsias objeto do trabalho ainda são incipientes, sendo possível observar tendência no sentido de enquadrar as operações como atividades de intermediação, assim como identificar o local do estabelecimento prestador para o serviço de intermediação realizado por meio de plataformas digitais como aquele em que estão concentrados os poderes decisórios.
Title in English
Brazilian Services Tax (ISS) on operations made through multilateral digital platforms
Keywords in English
Brazilian Services Tax
Digital Economy
Digital Platforms
Intermediation
Abstract in English
The main proposal of the study was to analyze the feasibility and the most appropriate form of taxation of services rendered through multilateral digital platforms by the Brazilian Services Tax - (ISS). This challenge was adressed by studying the material aspect - defining the activities as services and subsuming them to the activities list provided by the legislation -, and also the definition of the place where the taxable event occurs. The study started with the context in which the activities analysed emerged and grew, so the data presented demonstrated the expansion of the internet, the trends related to the use of this new tool and the different business models and markets.that arose from this phenomenon. Thereon, we explored the alternatives of taxation of operations performed through digital platforms by the Brazilian Services Tax (ISS). Subsequently, the possibilities of defining such activities as services and to apply the exhaustive list of services attached to LC 116/2003 were evaluated, notably from the "terms and conditions" of companies operating in the digital economy (Uber, 99, iFood, Uber Eats, Rappi, Airbnb and Booking). Controversies related to the place of provision of such services were also addressed, covering concepts such as "complex services", "ancillary activity" and "main activity". As a conclusion, it was indicated that the controversies object of the study are still incipient but, despite of that, it is possible to observe a tendency to frame the operations as intermediation activities, as well as to identify the location where the taxable event occurs for the intermediation service performed through platforms. such as the one where decision-making powers are concentrated.
 
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Release Date
2023-05-03
Publishing Date
2021-05-05
 
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