Imposing aspects of the elctronic commerce
DOI:
https://doi.org/10.5007/%25xAbstract
This paper aims to show the present situation of the e-commerce taxation in Brazil, focusing on major aspects. In a few words, in Brazil e-commerce can be, an it is, imposed by two taxes: one state tax, the ICMS (a kind of VAT tax), and one city tax, the ISS (a tax on services). The collection of both taxes on e-commercetransactions, mostly when involve intangible goods, as software, implies legal difficulties because there are no specific regulations on this matter, so far.Downloads
Published
2006-01-01
How to Cite
LEONETTI, Carlos Araújo. Imposing aspects of the elctronic commerce. Seqüência - Legal and Political Studies, Florianópolis, v. 27, n. 53, p. 243–252, 2006. DOI: 10.5007/%x. Disponível em: https://periodicos.ufsc.br/index.php/sequencia/article/view/15103. Acesso em: 22 jul. 2024.
Issue
Section
Artigos
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Unported License.