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The purpose of this paper is to investigate the concept of the service’s result in order to characterize an export, based on the analysis of the service contract’s object. In order to do so, it is shown that by using the term “result”, laid down in the single paragraph of Article 2 of Supplementary Law 116/03, the complementary legislator has given a concept that can be understood as the very conclusion of the service or as the utility derives from it, depending on each specific case. In fact, in the present study an objective criterion is used to establish if, from the analysis of the service contract, the result might be understood as the conclusion or the usefulness of the service.

Uma Releitura do Conceito de Resultado para Fins de se identificar a Incidência da Regra de Isenção do ISS nas Exportações de Serviços