A TRIBUTAÇÃO DAS PLATAFORMAS DE STREAMING: O CONFLITO ENTRE ENTES FEDERATIVOS EM TEMPOS DE ECONOMIA DIGITAL

Abstract

The digital revolution has transformed consumption patterns in contemporary society with streaming services emerging as the main providers of entertainment, information and culture. This sparked a "streaming war" between entertainment giants like Netflix, Amazon, Spotify and Apple. Concomitant to this ―reality‖, debates arose about the taxation of streaming services and the conflict of competences between States and Municipalities to exercise this constitutional prerogative. This work seeks to answer whether it is possible to mitigate conflict of competences between States and Municipalities in matters of taxation of streaming platforms. The chapters address the digital economy and the conflict of skills, reaching out to the issues of relationships with complex/mixed operations and strict legality as responses to the conflict, contributing to understanding the implications of streaming taxation on the economy and the tax system.