The Brazilian Association of Financial Law (ABDF) column in this week’s JOTA brought an article signed by our partner Ana Cláudia Akie Utumi on the topic “Software Taxation and STF”. In the text, she explains how and why the Supreme Court decided that ISS should be levied on transactions with applications and no longer ICMS.
“The most important aspect of the STF’s decision on ISS taxation on software transactions, excluding ICMS taxation, was to bring the necessary legal certainty to taxpayers, who now know to which federative entity they must pay taxes on these transactions, without the risk of being surprised by infraction notices charging another tax,” says Ana Cláudia in the article.
Check out the full column: https://bit.ly/3dJEw7v
