期刊名称：Revista de Direito Internacional Econômico e Tributário
印刷版ISSN：2318-8529
出版年度：2018
卷号：13
期号：2
页码：141-157
语种：Portuguese
摘要：The taxation of the digital economy is proving to be one of the greatest international challenges of our time. While the OECD is trying some consensus to establish benchmarks that guide its members to uniform taxation, and the US has been looking at public hearings and bills for more than a decade, such as the Fairness Marketplace Act, developing countries are immersed in the same discussions, but with adicional challenges of the great number of internal challenges, as intense as the external ones. Analyzing the Brazilian system, we will necessarily navigate the fiscal war between states and municipalities to understand the barries that exist between an effective system and the existing one. And Brazilian legislation has taken important steps recently, choosing to change from the technique historically used in Brazil to tax in the State of origin of the sale, to a method of taxation in the destination, as a way to decentralize tax collection markedly concentrated in the states of the southeast, such as São Paulo and Rio de Janeiro. The Brazilian example is quite peculiar, but also reflects the tax challenges raised by the digital economy worldwide.
