O ISS na importação de serviços e os tratados internacionais


IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia




Services has became very important in trade relations between the countries over the recent years, and playing an important role in the context of international trade. In this respect, taxation of international transactions with services has become a challenge for the taxing entities, in order to prevent tax evasion an ease tax law compliance. In this vein, the study of ISS taxation in international transactions is a matter of interest of the tax entities (local governments and the Federal District), and also for the other actors involved, in order to guarantee justice and tax transparency. Thus, it is important to discuss how Complementary Law n. 116/2003 works regarding international transactions, given the controversies raised in the legal doctrine of taxation, especially the questions related the constitutionality of this type of taxation and the possible violation of tax treaties, considering the imposition of tax liability to non-resident service providers. This dissertation aims to analyze the essential characteristics of the ISS in order to better understand the aforementioned problems.


imposto sobre serviços arbitragem internacional direito internacional econômico direito taxation tax on services international agreements

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