Software em sede de direito tributário internacional e de propriedade intelectual

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PIDCC: Revista em propriedade intelectual direito contêmporaneo, ISSN 2316-8080, Vol. 10, Nº. 3, 2016, pags. 71-80

Portuguese

Tributação
Software
Royalties
Tratados
Contratos
Taxation
Software
Royalties
Treaties
contracts

Tributação
Software
Royalties
Tratados
Contratos
Taxation
Software
Royalties
Treaties
contracts
Caldas Barros, Carla Eugenia
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 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.

Article

Caldas Barros, Carla Eugenia

Caldas Barros, Carla Eugenia

Caldas Barros, Carla Eugenia

Software em sede de direito tributário internacional e de propriedade intelectual

Software em sede de direito tributário internacional e de propriedade intelectual

Software em sede de direito tributário internacional e de propriedade intelectual

Software em sede de direito tributário internacional e de propriedade intelectual

Software em sede de direito tributário internacional e de propriedade intelectual

software em sede de direito tributário internacional e de propriedade intelectual

2016

https://dialnet.unirioja.es/servlet/oaiart?codigo=6748172

1709748130598092800

dialnet-ar-18-ART00013042402019-03-02Software em sede de direito tributário internacional e de propriedade intelectualCaldas Barros, Carla EugeniaTributaçãoSoftwareRoyaltiesTratadosContratosTaxationSoftwareRoyaltiesTreatiescontractsWhile 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.Enquanto no ordenamento jurídico brasileiro, no tocante à tributação de programas de computador, se discute ainda qual a competência do Ente federativo que deverá cobrar o tributo, ou seja, ICMS ou ISS (discussão jurídica se software é mercadoria ou não), com o fenômeno da globalização da economia, a discussão é outra, apesar desta perpassar em aspectos jurídicos e econômicos doutrinários idênticos. Trata o trabalho em analisar o software nos aspectos tributários e de propriedade intelectual, em âmbito internacional. Esses aspectos perpassam em Tratados, em convênios, em acordos comerciais, contratos internacionais, tais como, a Convenção de Viena-CVT, que fora recepcionada em nosso ordenamento jurídico, por meio do Decreto 7030/2009 e outros. Tratar-se-á também da interpretação que será dada aos termos dos Tratados, conforme preceituam os artigos 31 e 32, apoiados em outros documentos, anexo, na referida Convenção além do art.146 da CF. O art. 98 do CTN também será analisado e discutido no trabalho, de forma a complementar a análise, quanto à natureza jurídica de supralegalidade de Tratado Internacional em matéria tributária. Quando, em 2014, o Brasil ratificou a Convenção Internacional de Compra e Venda de Mercadorias – CISG, o software, ali, fora incluído como mercadoria, passando a ser objeto de negociação. Serão analisados os Convênios em matéria tributária internacional e Convênio celebrado entre Brasil e Portugal sobre propriedade Intelectual, e o questionamento, se o software também é renda auferida por licenciamento e outros, entre brasileiros e portugueses. Com as ratificações dos citados Tratados, Convênios e Contratos Internacionais, os empresários brasileiros terão a sua disposição, instrumentos legais internacionais, a priori, uníssonos. O trabalho trata de analisar se a tão almejada harmonização das leis tributárias, apregoada na CVT e na CISG, apazigua os interesses das partes ou se pode vir a ferir a história, a cultura de um povo e sua Constituição.2016text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=6748172(Revista) ISSN 2316-8080PIDCC: Revista em propriedade intelectual direito contêmporaneo, ISSN 2316-8080, Vol. 10, Nº. 3, 2016, pags. 71-80porLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. 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