Software em sede de direito tributário internacional e de propriedade intelectual
While the Brazilian legal system, regarding the taxation of computer programs, it also discusses where the jurisdiction of the federal Ente which shall collect the tax, or ICMS or ISS (legal discussion software is good or not) with the phenomenon the globalization of the economy, the discussion is a...
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| Format: | Article |
| Language: | Portuguese |
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2016
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6748172 |
| Source: | PIDCC: Revista em propriedade intelectual direito contêmporaneo, ISSN 2316-8080, Vol. 10, Nº. 3, 2016, pags. 71-80 |
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| Summary: |
While the Brazilian legal system, regarding the taxation of computer programs, it also discusses where the jurisdiction of the federal Ente which shall collect the tax, or ICMS or ISS (legal discussion software is good or not) with the phenomenon the globalization of the economy, the discussion is another, although this pervade in legal and economic aspects doctrinaire identical. This work in analyzing the software on the tax aspects and intellectual property internationally. These aspects are in Treaties, agreements, trade agreements, international agreements such as the Convention of Vienna-CVT, which was recepcionada in our legal system, through Decree 7030/2009 and others. It will also deal with the interpretation to be given to the terms of the treaties, as set down in Articles 31 and 32, supported by other documents annexed in the Convention beyond the art.146 of CF. Art. 98 CTN will also be analyzed and discussed at work, in order to complement the analysis, the legal nature of international treaty supralegalidade in tax matters. When, in 2014, Brazil ratified the International Convention for Purchase and Sale of Goods - CISG, software, there had been included as a commodity, going to be subject to negotiation. They will analyze the Covenants on international tax matters and Agreement concluded between Brazil and Portugal on intellectual property, and questioning whether the software is also income earned by licensing and other, between Brazilian and Portuguese. With the ratification of the said Treaties, Conventions and International Contracts, Brazilian businessmen will have at their disposal, international legal instruments, a priori, in unison. The work is to analyze the long sought harmonization of tax laws, trumpeted CVT and CISG, appeases the interests of the parties or may prove to hurt the history, the culture of a people and its constitution. |
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