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The aim of this study is to examine whether tax competence rules allow the taxation of streaming. In order to do so, the article is divided into two parts. In the first, the constitutional rules of jurisdiction of each tax are examined in the light of the jurisprudence of the Brazilian Supreme Court, in order to identify the respective hypothesis of taxation. In the second, streaming will be analyzed in order to identify its legal nature and its possible framing in the existent tax competence rules. Thus, it is intended to demonstrate that the ISSQN and ICMS tax competence rules – as they stand today – do not allow the taxation of streaming activities.

Regras de Competência e a Tributação do Streaming