Brazil's Characterization As a "Tax Heaven" Taking Into Account the International Transparency Rules and the Ruling About the Constitutionality of Complementary Law nº 105/2001

Detalhes bibliográficos
Autor(a) principal: Meira, Liziane Angelotti
Data de Publicação: 2015
Outros Autores: Bastos, Ricardo Victor Ferreira
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista de Direito Tributário e Financeiro
Texto Completo: http://www.indexlaw.org/index.php/direitotributario/article/view/170
Resumo: The protection of financial secrecy aspect is of great importance within the national legal system , as both are defined as immutable clauses in the 1988 Constitution . This protection triggers major legal argument when confronted with LC nº. 105 / 01, mainly eat the rules for obtaining information on banking transactions by the Treasury. The great importance that this information exchange currently has on the world stage , is under discussion in the five ongoing direct action of unconstitutionality in the Supreme Court , and the issue has gained momentum with the implementation of FATCA legislation in our legal system. The outcome of the trial will put Brazil in a peculiar position within the international context that supports and recommends the possibility of exchange of information between tax authorities and financial institutions , the country can be characterized as a privileged tax regime or even as a tax haven is the applied rules advocated by the OECD
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spelling Brazil's Characterization As a "Tax Heaven" Taking Into Account the International Transparency Rules and the Ruling About the Constitutionality of Complementary Law nº 105/2001A Caracterização do Brasil Como Paraíso Fiscal Ante as Regras de Transparência Fiscal Internacional e o Julgamento da Constitucionalidade da Lei Complementar n.º 105/2001Banking secrecy and tax secrecy;Lc 105/01;Constitutionality;Information exchangeSigilo Bancário e Fiscal;Lc 105/01;Constitucionalidade;Troca de InformaçõesThe protection of financial secrecy aspect is of great importance within the national legal system , as both are defined as immutable clauses in the 1988 Constitution . This protection triggers major legal argument when confronted with LC nº. 105 / 01, mainly eat the rules for obtaining information on banking transactions by the Treasury. The great importance that this information exchange currently has on the world stage , is under discussion in the five ongoing direct action of unconstitutionality in the Supreme Court , and the issue has gained momentum with the implementation of FATCA legislation in our legal system. The outcome of the trial will put Brazil in a peculiar position within the international context that supports and recommends the possibility of exchange of information between tax authorities and financial institutions , the country can be characterized as a privileged tax regime or even as a tax haven is the applied rules advocated by the OECDA proteção ao sigilo fiscal e bancário é aspecto de grande importância dentro do ordenamento jurídico nacional, pois ambos são definidos como cláusulas pétreas na Constituição Federal de 1988. Essa proteção desencadeia grande discussão jurídica quando confrontadas com a Lei Complementar nº. 105/01, principalmente, coma as regras que permitem a obtenção de informações sobre transações bancárias pela Fazenda Pública. A grande importância que essa troca de informação possui, atualmente, no cenário mundial, está em discussão nas cinco ações diretas de inconstitucionalidade em curso no Supremo Tribunal Federal, sendo que o tema ganhou força com a aplicação da legislação FATCA em nosso ordenamento jurídico. O resultado do julgamento poderá colocar o Brasil numa situação peculiar dentro do contexto internacional que defende e recomenda a possibilidade de troca de informações entre instituições financeiras e o fisco, podendo o país ser caracterizado como um regime tributário privilegiado ou mesmo como um paraíso fiscal se aplicadas as regras defendidas pela OCDE.Conselho Nacional de Pesquisa e Pos-Graduacao em Direito - CONPEDIMeira, Liziane AngelottiBastos, Ricardo Victor Ferreira2015-12-07info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo Avaliado pelos Paresapplication/pdfhttp://www.indexlaw.org/index.php/direitotributario/article/view/17010.26668/IndexLawJournals/2526-0138/2015.v1i1.170Revista de Direito Tributário e Financeiro; v. 1, n. 1 (2015): JANEIRO-DEZEMRBO; 507 - 5382526-01382526-0138reponame:Revista de Direito Tributário e Financeiroinstname:Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)instacron:CONPEDIporhttp://www.indexlaw.org/index.php/direitotributario/article/view/170/pdfDireitos autorais 2016 Liziane Angelotti Meira, Ricardo Victor Ferreira Bastoshttp://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccess2017-11-15T22:17:19Zoai:ojs.indexlaw.org:article/170Revistahttp://www.indexlaw.org/index.php/direitotributario/oai2526-01382526-0138opendoar:2017-11-15T22:17:19Revista de Direito Tributário e Financeiro - Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)false
dc.title.none.fl_str_mv Brazil's Characterization As a "Tax Heaven" Taking Into Account the International Transparency Rules and the Ruling About the Constitutionality of Complementary Law nº 105/2001
A Caracterização do Brasil Como Paraíso Fiscal Ante as Regras de Transparência Fiscal Internacional e o Julgamento da Constitucionalidade da Lei Complementar n.º 105/2001
title Brazil's Characterization As a "Tax Heaven" Taking Into Account the International Transparency Rules and the Ruling About the Constitutionality of Complementary Law nº 105/2001
spellingShingle Brazil's Characterization As a "Tax Heaven" Taking Into Account the International Transparency Rules and the Ruling About the Constitutionality of Complementary Law nº 105/2001
Meira, Liziane Angelotti
Banking secrecy and tax secrecy;Lc 105/01;Constitutionality;Information exchange
Sigilo Bancário e Fiscal;Lc 105/01;Constitucionalidade;Troca de Informações
title_short Brazil's Characterization As a "Tax Heaven" Taking Into Account the International Transparency Rules and the Ruling About the Constitutionality of Complementary Law nº 105/2001
title_full Brazil's Characterization As a "Tax Heaven" Taking Into Account the International Transparency Rules and the Ruling About the Constitutionality of Complementary Law nº 105/2001
title_fullStr Brazil's Characterization As a "Tax Heaven" Taking Into Account the International Transparency Rules and the Ruling About the Constitutionality of Complementary Law nº 105/2001
title_full_unstemmed Brazil's Characterization As a "Tax Heaven" Taking Into Account the International Transparency Rules and the Ruling About the Constitutionality of Complementary Law nº 105/2001
title_sort Brazil's Characterization As a "Tax Heaven" Taking Into Account the International Transparency Rules and the Ruling About the Constitutionality of Complementary Law nº 105/2001
author Meira, Liziane Angelotti
author_facet Meira, Liziane Angelotti
Bastos, Ricardo Victor Ferreira
author_role author
author2 Bastos, Ricardo Victor Ferreira
author2_role author
dc.contributor.none.fl_str_mv

dc.contributor.author.fl_str_mv Meira, Liziane Angelotti
Bastos, Ricardo Victor Ferreira
dc.subject.por.fl_str_mv Banking secrecy and tax secrecy;Lc 105/01;Constitutionality;Information exchange
Sigilo Bancário e Fiscal;Lc 105/01;Constitucionalidade;Troca de Informações
topic Banking secrecy and tax secrecy;Lc 105/01;Constitutionality;Information exchange
Sigilo Bancário e Fiscal;Lc 105/01;Constitucionalidade;Troca de Informações
description The protection of financial secrecy aspect is of great importance within the national legal system , as both are defined as immutable clauses in the 1988 Constitution . This protection triggers major legal argument when confronted with LC nº. 105 / 01, mainly eat the rules for obtaining information on banking transactions by the Treasury. The great importance that this information exchange currently has on the world stage , is under discussion in the five ongoing direct action of unconstitutionality in the Supreme Court , and the issue has gained momentum with the implementation of FATCA legislation in our legal system. The outcome of the trial will put Brazil in a peculiar position within the international context that supports and recommends the possibility of exchange of information between tax authorities and financial institutions , the country can be characterized as a privileged tax regime or even as a tax haven is the applied rules advocated by the OECD
publishDate 2015
dc.date.none.fl_str_mv 2015-12-07
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artigo Avaliado pelos Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://www.indexlaw.org/index.php/direitotributario/article/view/170
10.26668/IndexLawJournals/2526-0138/2015.v1i1.170
url http://www.indexlaw.org/index.php/direitotributario/article/view/170
identifier_str_mv 10.26668/IndexLawJournals/2526-0138/2015.v1i1.170
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv http://www.indexlaw.org/index.php/direitotributario/article/view/170/pdf
dc.rights.driver.fl_str_mv Direitos autorais 2016 Liziane Angelotti Meira, Ricardo Victor Ferreira Bastos
http://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Direitos autorais 2016 Liziane Angelotti Meira, Ricardo Victor Ferreira Bastos
http://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Conselho Nacional de Pesquisa e Pos-Graduacao em Direito - CONPEDI
publisher.none.fl_str_mv Conselho Nacional de Pesquisa e Pos-Graduacao em Direito - CONPEDI
dc.source.none.fl_str_mv Revista de Direito Tributário e Financeiro; v. 1, n. 1 (2015): JANEIRO-DEZEMRBO; 507 - 538
2526-0138
2526-0138
reponame:Revista de Direito Tributário e Financeiro
instname:Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)
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instacron_str CONPEDI
institution CONPEDI
reponame_str Revista de Direito Tributário e Financeiro
collection Revista de Direito Tributário e Financeiro
repository.name.fl_str_mv Revista de Direito Tributário e Financeiro - Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)
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