Freitas de Medeiros Junior, A.C. and Cunha, C.R. 2024. Federal taxation of software and the analysis of SC COSIT no. 107/2023 of the Federal Revenue of Brazil regarding the taxation of amounts arising from the transfer of use and licensing of computer programs sent abroad. Interfaces Científicas - Direito. 9, 3 (Mar. 2024), 31–51.