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At the same time, the organization's member countries have, over the past five years, been sewing various bilateral or regional conventions that promote different and sometimes conflicting approaches. This is the case with the recent CPTPP and USMCA agreements, in addition to several PTAs signed in the Asia-Pacific region. The scope of this article is, through the exploratory method and bibliographic review, to address the history of the topic within the scope of the WTO, the main challenges to this multilateral agreement, and how the most recent conventions addressed the subject.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"O COMÉRCIO ELETRÔNICO NO ÂMBITO DA OMC: DESAFIOS À CONSTRUÇÃO DE UM MARCO REGULATÓRIO 1","attachmentId":64377427,"attachmentType":"pdf","work_url":"https://www.academia.edu/44038074/O_COM%C3%89RCIO_ELETR%C3%94NICO_NO_%C3%82MBITO_DA_OMC_DESAFIOS_%C3%80_CONSTRU%C3%87%C3%83O_DE_UM_MARCO_REGULAT%C3%93RIO_1","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/44038074/O_COM%C3%89RCIO_ELETR%C3%94NICO_NO_%C3%82MBITO_DA_OMC_DESAFIOS_%C3%80_CONSTRU%C3%87%C3%83O_DE_UM_MARCO_REGULAT%C3%93RIO_1"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="1" data-entity-id="100266363" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/100266363/ICMS_Ecol%C3%B3gico">ICMS Ecológico</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="102572522" href="https://leciaugusto.academia.edu/MariadoCarmoDelimaBezerra">Maria do Carmo De lima Bezerra</a></div><p class="ds-related-work--metadata ds2-5-body-xs">Periódico Eletrônico Fórum Ambiental da Alta Paulista, 2021</p><p class="ds-related-work--abstract ds2-5-body-sm">The Urban Green Areas System (UGAS) performs relevant functions for the quality of life by making cities healthier, which has become even more necessary in the current period of pandemic. However, even with these benefits, the practice of urban management indicates difficulties not only in the implementation, but also in the maintenance of the UGAS. One of the aspects that may explain the challenge of implementing and maintaining green areas in cities is the absence of regulatory instruments and financial incentives that support this system. In this line, in order to contribute to this discussion, one of the instruments that proved to be effective in environmental management will be studied, in this case for the creation and implementation of Conservation Units: the “ICMS Ecológico”. This article will study the characteristics of the UGAS associated with ecological and urban functions; the logic of adopting the “ICMS Ecológico” and will seek to define criteria that can be used for t...</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"ICMS Ecológico","attachmentId":101138040,"attachmentType":"pdf","work_url":"https://www.academia.edu/100266363/ICMS_Ecol%C3%B3gico","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/100266363/ICMS_Ecol%C3%B3gico"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="2" data-entity-id="70272593" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/70272593/DIREITO_DO_CONSUMIDOR_E_COM%C3%89RCIO_ELETR%C3%94NICO">DIREITO DO CONSUMIDOR E COMÉRCIO ELETRÔNICO</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="78404215" href="https://independent.academia.edu/FredericoFavacho">Frederico Favacho</a></div><p class="ds-related-work--abstract ds2-5-body-sm">À guisa de introdução Existem textos jurídicos que inevitavelmente já nascem datados e creio que este será um deles, em que pese todo o esforço deste autor no sentido contrário. Ocorre que, de fato, as inovações tecnológicas, especialmente em informática e em telecomunicações, ocorrem hoje em um ritmo muito mais elevado, em aceleração progressiva 1 , impingindo mudanças permanentes de paradigma-para usar uma expressão muito em voga no final do século passado-em todas as demais áreas do conhecimento humano, inclusive na Ciência do Direito 2. Assim, desde a década de 70, no Brasil, o legislador e o operador do Direito já se vêem em face dos desafios propostos pelo uso da tecnologia de informática aplicada aos diversos institutos jurídicos 3 , acompanhando a mesma tendência mundial. Desta forma, todo novo artigo, livro ou parecer publicado, corre o risco inegável de ser atropelado pelos novos fatos, novas práticas, novas aplicações e implicações daquela mesma tecnologia, de forma a representarem apenas, um retrato, mais ou menos fiel, do pensamento jurídico, ou pelo menos de seu autor, em um determinado momento contextual, ocorrendo, com esses documentos algo semelhante ao que determina a Lei de Moore 4 , só que às avessas. Obviamente, todo esse material continua sendo imprescindível para a evolução da arte jurídica, o que nos redime a todos que enfrentam esse risco de ter seu texto datado e insistem e expor seus argumentos e opiniões. Assim, frise-se que no momento em que este texto está sendo redigido, existe uma Cúpula Mundial Sobre a Sociedade da Informação da Organização das Nações Unidas em andamento, bem como vários projetos de regulamentações do comércio eletrônico, no Brasil e no mundo, denotando que o assunto em pauta ainda está em plena fermentação. Feita esta breve introdução, já à guisa de uma antecipada justificação deste trabalho para os futuros leitores (não necessariamente aos leitores do futuro, se me permitem o trocadilho que empobrece este texto, mas preserva-lhe o espírito), passamos a abordar o tema que nos</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"DIREITO DO CONSUMIDOR E COMÉRCIO ELETRÔNICO","attachmentId":80092647,"attachmentType":"pdf","work_url":"https://www.academia.edu/70272593/DIREITO_DO_CONSUMIDOR_E_COM%C3%89RCIO_ELETR%C3%94NICO","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/70272593/DIREITO_DO_CONSUMIDOR_E_COM%C3%89RCIO_ELETR%C3%94NICO"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="3" data-entity-id="29177353" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/29177353/EC_87_2015_ICMS_CONSUMIDOR_FINAL">EC 87/2015 -ICMS CONSUMIDOR FINAL</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="55059992" href="https://independent.academia.edu/AllanMarcioMonteiroAlves">Allan Marcio Monteiro Alves</a></div><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"EC 87/2015 -ICMS CONSUMIDOR FINAL","attachmentId":49622736,"attachmentType":"pdf","work_url":"https://www.academia.edu/29177353/EC_87_2015_ICMS_CONSUMIDOR_FINAL","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/29177353/EC_87_2015_ICMS_CONSUMIDOR_FINAL"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="4" data-entity-id="16252350" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/16252350/A_GUERRA_FISCAL_DO_ICMS">A GUERRA FISCAL DO ICMS</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="34798484" href="https://independent.academia.edu/LagunaAndr%C3%A9">André Laguna</a></div><p class="ds-related-work--abstract ds2-5-body-sm">A guerra fiscal do Imposto de Circulação Sobre Mercadorias, ICMS, tende a uma guerra entre municípios, estados e países, para fins de obtenção de vantagens entre, de um lado, uma empresa ou corporação ao qual se quer instalar em um local determinado, angariando diversos benefícios, como isenção de taxas locais, terrenos para construção, e principalmente, seus produtos produzidos sendo gerados para outros estados com taxas e impostos mais acessíveis e desta maneira mais aceitáveis em matéria de preço ao mercado consumidor e, de outro lado, os locais que vão agregar esses empreendimentos, brigando para se ter a empresa instalada no local desejado, dando incentivos de todos os tipos, percorrendo desde a área política até os domínios econômicos do munícipio, fornecendo novas rendas ao local instalado, como o aumento de empregos no local, elevação do conceito do município, e, portanto, essa guerra fiscal é quase praticamente sempre utilizada para que ambos os lados, o local a ser instalado e também a corporação, tenha seu projeto funcionando de forma ideal para ambas as partes. Palavras-Chave: Guerra Fiscal, ICMS, Imposto de Circulação de Mercadorias, Direito Tributário</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"A GUERRA FISCAL DO ICMS","attachmentId":38912519,"attachmentType":"doc","work_url":"https://www.academia.edu/16252350/A_GUERRA_FISCAL_DO_ICMS","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/16252350/A_GUERRA_FISCAL_DO_ICMS"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="5" data-entity-id="69648193" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/69648193/ICMS_educacional">ICMS-educacional</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="168832998" href="https://independent.academia.edu/ErikaAraujo37">Erika Araujo</a></div><p class="ds-related-work--metadata ds2-5-body-xs">Cadernos de Estudos e Pesquisas em Políticas Educacionais</p><p class="ds-related-work--abstract ds2-5-body-sm">O presente estudo analisa alternativas para a criação de incentivos fiscais à melhoria do desempenho escolar. Simula a criação do ICMS-educacional em todos os estados brasileiros a partir da construção do Índice de Desenvolvimento da Educação Municipal para os Anos Iniciais do Ensino Fundamental (Idem), adotando como fonte de recursos uma parcela da cota-parte municipal do Imposto sobre Circulação de Mercadorias e Prestação de Serviços (ICMS) vinculada ao valor adicionado fiscal (VAF). Analisa também alternativas de criação do ICMS-educacional mediante o rearranjo de outros critérios tradicionais de distribuição do ICMS que não o VAF, em particular o critério de partes igualitárias existente em vários estados. Considera ainda a possibilidade de criação de “bônus educacional” vinculado a resultados com fonte em recursos da União e, por fim, discute a Emenda Constitucional nº 108 e seus mecanismos de transferência vinculados a resultados à luz dos achados do estudo.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"ICMS-educacional","attachmentId":79662333,"attachmentType":"pdf","work_url":"https://www.academia.edu/69648193/ICMS_educacional","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/69648193/ICMS_educacional"><span class="ds2-5-text-link__content">View PDF</span><span 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