Tributação na era da economia digital: computação em nuvem

• Ano de defesa: 2022
• Autor(a) principal: Cupertino, Gustavo Shimoda
• Orientador(a): Nunes, Cleucio Santos
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Católica de Brasília
• Programa de Pós-Graduação: Programa Stricto Sensu em Direito
• Departamento: Escola de Humanidades, Negócios e Direito
• País: Brasil
• Palavras-chave em Português: Computação em nuvem; Tributação; Economia digital; BEPS; Tratados internacionais
• Palavras-chave em Inglês: Cloud computing; Taxation; Digital economy; BEPS; International treaties
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://bdtd.ucb.br:8443/jspui/handle/tede/3013

The present work aims to demonstrate what is being done by governments and tax authorities to avoid the loss of revenue in the era of the digital economy, more specifically in cloud computing. We will show what cloud computing is, its applications, characteristics, advantages, resources, modalities (IaaS, PaaS and SaaS) and who they are intended for. We will approach the studies carried out by the OECD and the European Union in an attempt to combat in a global and coordinated way the practices of erosion of the tax base and the transfer of taxable profits by Big Techs. We will verify how international treaties are signed to avoid double taxation and how cloud computing income is qualified in the OECD and UN model conventions. Some unilateral measures adopted internationally to guarantee taxation in transnational operations, with the creation of digital services taxes will be shown. Finally, regarding the national scenario, we will address conflicts, solutions and legislative proposals to tax the digital economy.