Cloud computing taxation: between ISS and ICMS

Objetiva-se neste trabalho determinar qual o imposto sobre o consumo incidente sobre a cloud computing. Para alcançar este fim, inicialmente se conceituará o que é cloud computing e quais são as suas modalidades. Também se apontará como a cloud computing é tributada no Direito Comparado. Em seguida, estudar-se-á o que é competência tributária, como esta está delimitada na Constituição Federal de 1988, abordando ainda a possiblidade de conflitos de competência. De posse desses conceitos, passar-se-á a explorar a materialidade do ICMS e do ISS, bem como no que consiste a competência residual. Por fim, definir-se-á como a cloud computing será tributada. Para isso, questionar-se-á se a fragmentação dos contratos se mostra relevante ou não para fins tributários. Com base nesse exame, estabelecer-se-á qual a exação incidente sobre as nuvens privadas, públicas e híbridas, da mesma forma que se definirá se sobre a Infrastructure as a Service (IaaS), Platform as a Service (PaaS), Software as a Service (SaaS) e Anything as a Service (XaaS) incidirá o ISS, o ICMS, ou se estas serão tributadas por meio de competência residual.This paper aims to determine the consumption tax levied on cloud computing. To achieve this goal, first, this paper will conceptualize cloud computing and its different forms. It will also demonstrate how the cloud is taxed in Comparative Law. Subsequently, this paper will analyze what is taxing power, as defined by the Federal Constitution of 1988, addressing the possibility of conflicts of taxing powers. With these concepts, this paper will explore the materiality of the State Tax on the Sale of Goods and the Provision of Telecommunication and Intermunicipal Transport Services (ICMS) and the Municipal Tax on Services (ISS), as well as what residual taxing powers comprise. Finally, this paper will define how cloud computing will be taxed. In this sense, it will question whether the fragmentation of contracts is relevant for tax purposes. Based on this analysis, this paper will establish which tax is levied on private, public and hybrid clouds and whether Infrastructure as a Service (IaaS), Platform as a Service (PaaS), Software as a Service (SaaS) and Anything as a Service (XaaS) are subject to ISS or ICMS, or whether these will be taxed by means of residual taxing powers