Tributação do licenciamento de uso de software de não residente: uma análise de sua qualificação

Abstract

This study analyzes the taxation on income when licensing the use of standardized software of a non-resident. As a general objective, it is intended to discuss the nuances of this operation, as well as the evolution of the discussion involving software in Brazil. In addition, its specific purpose is to identify the qualification of the licensing of standardized software use of a non-resident in the models and comments made available by the UN and the OECD and the Brazilian tax legislation. Throughout this article, it is intended to highlight different interpretations of the concept of royalties, which, in a central way, influence the taxation in the import of the use license. Finally, it was possible to conclude that the solution to the controversy in the qualification of the software use license is the establishment of the economic concept of royalties in national and international legal documents.