Digital Tax Law: Revisiting Tax Incidence on Digital Assets and Services

This article belongs to the field of Tax Law, focusing on the taxation of the digital economy and the emergence of a Brazilian Digital Tax Law. The main objective is to analyze the erosion of traditional tax models in the face of patrimonial dematerialization, the evolution of multilateral responses promoted by the OECD and the UN, and the normative genesis derived from Constitutional Amendment No. 132/2023 and Complementary Law No. 214/2025. The method adopted was a dogmatic and comparative analysis, combining documentary research of international reports, foreign experiences, and recent Brazilian legal provisions. The results show that, although the OECD initiatives (BEPS 1.0 and 2.0) and the UN (Article 12B of the Model Convention) sought to address the distortions caused by digitalization, they remain subject to technical limitations and political tensions. In Brazil, the constitutional recognition of intangible assets as taxable objects and the attribution of tax liability to digital platforms configure a structural arrangement, distinct from foreign models of a provisional nature. The conclusion is that Brazil not only follows global developments but also inaugurates the foundations of a Digital Tax Law, understood as a dogmatic reconstruction oriented toward the economic relevance of intangible assets, with impacts on tax, civil, commercial, and succession regimes.

Keywords: Digital Tax Law. Digital Economy. OECD. UN. Brazilian Tax Reform.