INCIDENCE OF SERVICE TAX (ISS) ON FRANCHISE AGREEMENTS

Authors

  • Hayane Lorena Alves Calaça Universidade Católica de Brasília
  • Mauricio Dalri Timm do Valle Universidade Católica de Brasília

DOI:

https://doi.org/10.51891/rease.v8i8.6667

Keywords:

Tax Law. Deductibles ISS. Counties. taxes.

Abstract

In the sphere of Brazilian legislation, there is no unified taxation, therefore, taxes are categorized by government levels. This condition requires the Union, states and municipalities different destinations for the taxes collected. For the above, the theme for the elaboration of this work will be the Tax on Services (ISS), a municipal tax, levied on franchises. The prediction of the tribute.

Author Biographies

Hayane Lorena Alves Calaça, Universidade Católica de Brasília

Graduada em Direito da Universidade Católica de Brasília. E-mail- haycalaca@gmail.com

Mauricio Dalri Timm do Valle, Universidade Católica de Brasília

Doutor. Professor orientador do curso de Direito da Universidade Católica de Brasília.

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Published

2022-08-31

How to Cite

Calaça, H. L. A. ., & Valle, M. D. T. do . (2022). INCIDENCE OF SERVICE TAX (ISS) ON FRANCHISE AGREEMENTS. Revista Ibero-Americana De Humanidades, Ciências E Educação, 8(8), 1003–1017. https://doi.org/10.51891/rease.v8i8.6667

Issue

Vol. 8 No. 8 (2022): Revista Ibero-Americana de Humanidades, Ciências e Educação

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License

Atribuição CC BY