Detalhes bibliográficos
| Ano de defesa: |
2019 |
| Autor(a) principal: |
Santos, Ana Luiza Vieira
 |
| Orientador(a): |
Gama, Tácio Lacerda |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Direito
|
| Departamento: |
Faculdade de Direito
|
| País: |
Brasil
|
| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://tede2.pucsp.br/handle/handle/22763
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Resumo: |
The technological and communications evolution has resulted in a growing international trade of services and the importation of software development services is discussed in this study. In order to understand the incidence of Imposto Sobre Serviços de Qualquer Natureza (ISSQN) from the perspective of Logic-Semantic Constructivism, it is presented the semiotic analysis and the interpretation process in positive law, which starts from the raw law text to the complete legal system. For importation of services, the principles of origin and destination are based on Brazilian constitution, the infra-constitutional legislation and the comparative law. It has been verified that for services between local borrowers and service providers, ISS is applied according to the origin principle. For services started abroad or coming from abroad, the ISS-import applies the principle of destination. The specific characteristics of software services are considered for the elaboration of the ISS-import tax incidence rule, using concepts such as Territoriality, tax competence, Resident and non Resident |
