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While the Brazilian legal system, regarding the taxation of computer programs, it also discusses where the jurisdiction of the federal Ente which shall collect the tax, or ICMS or ISS (legal discussion software is good or not) with the phenomenon tax globalization in the economy, the discussion is another, although this pervade in legal and economic aspects doctrinaire identical. the Agreement concluded between Brazil and Spain on intellectual property will be considered the legal question, whether the software is income earned by licensing it does not act as a barrier between Brazilian and Spanish. With the celebration of International Contracts, Brazilian businessmen will have at their disposal, international legal instruments, a priori, in unison, therefore it is to harmonize legal pluralism, based on the comparative method, evidenced through the study of comparative law in Brazil and Spain, as well as of international law documents. The tribute is no longer seen as a rule of social rejection, afeicoando as a fundamental duty inherent to citizenship and resulting solidarity, serving as appropriate and necessary instrument for the much desired social transformation. In this context, the work questions the harmonization of rules on international contracts, contracts with large corporate groups and international relations with the States, in the specific case, Brazil, emerging country. The work will examine the extent to which the harmonizing rules, the fiscal policy geared to large economic groups could not be affecting the interests of the population in relation to taxation (double taxation) software. Consider also the taxation incident in the software acts as a barrier. And if the regional blocs would be a reasonable option for discussion of best terms. And if its legal status in private law would fall on the issue of double taxation, and also how these decisions of economic law, business law influence in private relationships (acquisition / software licensing), to expand and or restrict access to new technologies. Evidence is true paradox between the fundamental duty to pay tax and the fundamental right to access to new technologies.

A GLOBALIZAÇÃO TRIBUTÁRIA: O DEVER FUNDAMENTAL DE PAGAR IMPOSTO E O DIREITO FUNDAMENTAL DE ACESSO A NOVAS TECNOLOGIAS