DO APARENTE CONFLITO DE COMPETÊNCIA ENTRE O ISS E ICMS PARA A TRIBUTAÇÃO DO SERVIÇO DE CLOUD COMPUTING - SAAS.

The taxation of new technologies in the digital economy, considered by many scholars as the Fourth Industrial Revolution, represents a challenge for the whole world. Studies have been developed in order to avoid the erosion of the tax bases of the States, through the implementation of a single tax based on consumption and a permanent establishment based on significant economic presence. Brazil has also been facing the same challenges with regard to the digital economy. And, one of Brazil's biggest challenges when it comes to tax issues is related to technologies, is related to the service of cloud computing, especially SaaS. The present work seeks to elucidate the issues related to this, elucidating its main characteristics. After analyzing its legal nature, the premises made there will be applied for an analysis of the compatibility of this new technology with the Brazilian Constitutional System regent, proposing a solution to the apparent conflict of competence between States (ICMS) and Municipalities (ISS). The present work is qualitative and legal-expositive, and adopts bibliographic and documentary methodology, consistent in the analysis of doctrine, legislation and judicial decisions on the subject. [ABSTRACT FROM AUTHOR]