A inserção da discussão sobre tributação da economia digital na agenda internacional do século XXI

Abstract

The present work aims to analyze the insertion and evolution of the taxation of the digital economy on the international agenda on twenty-first century. Considering that the discussion is modern, it was necessary to stablish the time frame between 1998 – when the discussion began and may of 2022. For that, the methodology utilized was the bibliographical review of the Neoliberal theory of International Relations and international cooperation, international organizations releases and speeches of Heads of States and the Brazilian law. The works analyzes if the problematic of the taxation the digital economy is a priority on the international agenda. For the, the work focusses on the discussion conducted by the Organization for Economic and Cooperation Development (OECD) – organization pioneer on the subject, in parallel with the discussions conducted in Brazil. It also analyzes the evolution of the Brazilian legislation on technology. On the end, analyze the Brazilian process on the OECD, considering the legal instruments already accessed and the ones to be accessed by the country.