"South Dakota v. Wayfair" and the source-destination conflict in brazilian e-commerce

Abstract

The "South Dakota v. Wayfair" case profoundly altered American fiscal federalism as well as the application of US Tax Law. Thus, based on an analysis of the decision of the US Supreme Court (which ruled that the states in which the consumers of Internet sales reside could demand taxes on goods and services in interstate operations, and that the physical presence of the companies in these units of the federation is unnecessary), a comparison is made with the reality of e-commerce in Brazil, especially with regard to Constitutional Amendment No. 87/2015. In addition, normative acts of the Organization for Economic Cooperation and Development (OECD) are analyzed, demonstrating that origin-destination conflict is also a current concern of the European Union. Finally, it is concluded that the case "South Dakota v. Wayfair" and the discussion of taxation of ICMS on destination in electronic commerce (Constitutional Amendment No. 87/2015) should be understood within the current context of the challenges of taxation in the digital economy.