Os desafios da alocação da competência tributária em âmbito internacional na economia digital

Abstract

The challenge posed by the digitization of the economy has led to an undeniable need to change the existing international tax system, notably used based on a physical economy, and as functional limits to efficiently control what it passed. This new reality, against the background of the war against the erosion of tax bases, has been monitoring the work of the Organization for Economic Cooperation and Development (OECD) and the United Nations (UN), as well as the sovereignties that accompany and create the method. of taxation of the new legal-economic facts. Soon, a new arena of interest emerges, revealing important strategies for taxation in an increasingly effective global digital economy context. All this context, with special emphasis on the BEPS Project (Base Erosion and Profit Shifting), as the main milestone of this movement, will be the object of our analysis and will seek to indicate consensus frameworks, with a better solution for a Brazilian international fiscal policy for the digital economy. The close remarks indicate the need to avoid unilateral state solutions as well as the need to promote greater international cooperation to promote tax justice and international transparency.