Tax exchange of information and international cooperation in Brazil

Detalhes bibliográficos
Autor(a) principal: Estellita, Heloisa
Data de Publicação: 2015
Outros Autores: Bastos, Frederico Silva
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Revista Direito GV
Texto Completo: https://periodicos.fgv.br/revdireitogv/article/view/56783
Resumo: GLOBALIZATION AND INTERNATIONALIZATION OF COMPANIES ARE PHENOMENA THAT NEED TO BE CONSIDERED BY MODERN TAX ADMINISTRATIONS. IN MANY SITUATIONS, SUCH AS TAX EVASION, HARMFUL TAX COMPETITION AND MONEY LAUNDERING, DOMESTIC STATUTES SEEM TO BE INEFFECTUAL IN A GLOBAL DIMENSION. TO COPE WITH THAT, NEW FORMS OF REGULATION AND REGULATORS EMERGE. UNDER THIS VIEW, AN EFFORT TOWARDS SIGNING INTERNATIONAL TREATIES, CONVENTIONS AND AGREEMENTS SEEMS TO BE A FEASIBLE SOLUTION. THE BRAZILIAN LEGAL FRAMEWORK CONTAINS PRINCIPLES AND RULES THAT MAKE INTERNATIONAL COOPERATION AND EXCHANGE OF INFORMATION (EOI) WITH OTHER COUNTRIES POSSIBLE. FURTHERMORE, THE BRAZILIAN TAX ADMINISTRATION HAS WIDE-RANGING ACCESS POWERS TO OBTAIN INFORMATION FOR INTERNATIONAL EXCHANGE PURPOSES AND HAS THE TOOLS TO COERCIVELY PRODUCE SUCH INFORMATION. BRAZIL IS FOLLOWING THE RIGHT PATH TO IMPLEMENT INTERNATIONAL EXCHANGE OF INFORMATION STANDARDS. HOWEVER, THERE ARE SOME OBSTACLES THAT NEED TO BE FIXED FOR A MORE EFFICIENT IMPLEMENTATION OF THESE MECHANISMS. THIS ARTICLE EXAMINES SOME TOPICS OF THE BRAZILIAN LEGAL AND INSTITUTIONAL FRAMEWORK ON THE TAX EXCHANGE OF INFORMATION, SUCH AS A NEW MODEL OF APPROACH OF THE TAX ADMINISTRATION, THE TAX TRANSPARENCY AGENDA AND THE INTERNATIONAL AGREEMENTS ON EOI MATTERS, THE BRAZILIAN SUPREME COURT RULINGS UNDER BANK SECRECY AND THE RIGHTS OF BRAZILIAN TAXPAYERS REGARDING EOI.
id FGV-2_50fd135b037028a06ab316b193f0425b
oai_identifier_str oai:ojs.periodicos.fgv.br:article/56783
network_acronym_str FGV-2
network_name_str Revista Direito GV
repository_id_str
spelling Tax exchange of information and international cooperation in BrazilO intercâmbio de informações tributárias e a cooperação internacional no BrasilGLOBALIZATIONTAX EVASIONEXCHANGE OF INFORMATIONINTERNATIONAL COOPERATIONTAX ADMINISTRATIONGLOBALIZAÇÃOEVASÃO FISCALINTERCÂMBIO DE INFORMAÇÕESCOOPERAÇÃO INTERNACIONALADMINISTRAÇÃO TRIBUTÁRIAGLOBALIZATION AND INTERNATIONALIZATION OF COMPANIES ARE PHENOMENA THAT NEED TO BE CONSIDERED BY MODERN TAX ADMINISTRATIONS. IN MANY SITUATIONS, SUCH AS TAX EVASION, HARMFUL TAX COMPETITION AND MONEY LAUNDERING, DOMESTIC STATUTES SEEM TO BE INEFFECTUAL IN A GLOBAL DIMENSION. TO COPE WITH THAT, NEW FORMS OF REGULATION AND REGULATORS EMERGE. UNDER THIS VIEW, AN EFFORT TOWARDS SIGNING INTERNATIONAL TREATIES, CONVENTIONS AND AGREEMENTS SEEMS TO BE A FEASIBLE SOLUTION. THE BRAZILIAN LEGAL FRAMEWORK CONTAINS PRINCIPLES AND RULES THAT MAKE INTERNATIONAL COOPERATION AND EXCHANGE OF INFORMATION (EOI) WITH OTHER COUNTRIES POSSIBLE. FURTHERMORE, THE BRAZILIAN TAX ADMINISTRATION HAS WIDE-RANGING ACCESS POWERS TO OBTAIN INFORMATION FOR INTERNATIONAL EXCHANGE PURPOSES AND HAS THE TOOLS TO COERCIVELY PRODUCE SUCH INFORMATION. BRAZIL IS FOLLOWING THE RIGHT PATH TO IMPLEMENT INTERNATIONAL EXCHANGE OF INFORMATION STANDARDS. HOWEVER, THERE ARE SOME OBSTACLES THAT NEED TO BE FIXED FOR A MORE EFFICIENT IMPLEMENTATION OF THESE MECHANISMS. THIS ARTICLE EXAMINES SOME TOPICS OF THE BRAZILIAN LEGAL AND INSTITUTIONAL FRAMEWORK ON THE TAX EXCHANGE OF INFORMATION, SUCH AS A NEW MODEL OF APPROACH OF THE TAX ADMINISTRATION, THE TAX TRANSPARENCY AGENDA AND THE INTERNATIONAL AGREEMENTS ON EOI MATTERS, THE BRAZILIAN SUPREME COURT RULINGS UNDER BANK SECRECY AND THE RIGHTS OF BRAZILIAN TAXPAYERS REGARDING EOI.A GLOBALIZAÇÃO E A INTERNACIONALIZAÇÃO DAS EMPRESAS SÃO FENÔMENOS QUE PRECISAM SER CONSIDERADOS PELAS MODERNAS ADMINISTRAÇÕES TRIBUTÁRIAS. FISCALIZAR E COMBATER A EVASÃO FISCAL, O PLANEJAMENTO TRIBUTÁRIO AGRESSIVO E A LAVAGEM DE DINHEIRO SOMENTE COM MEDIDAS DOMÉSTICAS TENDE A SER INÓCUO EM UMA DIMENSÃO GLOBAL. PARA LIDAR COM ESSE CENÁRIO, NOVAS FORMAS DE REGULAÇÃO E REGULADORES SÃO EXIGIDAS. SOB ESTE PONTO DE VISTA, UM ESFORÇO NO SENTIDO DE ASSINAR TRATADOS INTERNACIONAIS, CONVENÇÕES E ACORDOS PARECE SER UMA SOLUÇÃO VIÁVEL. O ARCABOUÇO LEGAL BRASILEIRO CONTÉM PRINCÍPIOS E REGRAS QUE TORNAM A COOPERAÇÃO INTERNACIONAL E O INTERCÂMBIO DE INFORMAÇÕES (EOI) COM OUTROS PAÍSES POSSÍVEIS. ALÉM DISSO, A ADMINISTRAÇÃO TRIBUTÁRIA BRASILEIRA TEM AMPLOS PODERES DE ACESSO PARA OBTER INFORMAÇÕES PARA FINS DE INTERCÂMBIO INTERNACIONAL, ASSIM COMO CONTA COM FERRAMENTAS PARA PRODUZIR COERCITIVAMENTE TAIS INFORMAÇÕES. NESSE CONTEXTO, O BRASIL TEM REALIZADO GRANDES ESFORÇOS PARA ADEQUAR SUAS INSTITUIÇÕES E LEGISLAÇÕES AOS PADRÕES INTERNACIONAIS NO QUE TANGE À TROCA DE INFORMAÇÕES TRIBUTÁRIAS. NO ENTANTO, EXISTEM ALGUNS OBSTÁCULOS QUE PRECISAM SER OBSERVADOS PARA UMA EXECUÇÃO MAIS EFICAZ DESTES MECANISMOS. NESSE SENTIDO, ESTE ARTIGO SE PROPÕE A ANALISAR ALGUMAS QUESTÕES IMPORTANTES REFERENTES À MOLDURA JURÍDICA E INSTITUCIONAL BRASILEIRA NO INTERCÂMBIO DE INFORMAÇÕES TRIBUTÁRIAS, TAIS COMO, A MUDANÇA DE PARADIGMA NA ATUAÇÃO DAS ADMINISTRAÇÕES TRIBUTÁRIAS, A AGENDA DA TRANSPARÊNCIA FISCAL E OS ACORDOS INTERNACIONAIS EM MATÉRIA EOI, AS DECISÕES DO SUPREMO TRIBUNAL FEDERAL SOBRE O SIGILO BANCÁRIO E OS DIREITOS DOS CONTRIBUINTES BRASILEIROS EM RELAÇÃO AO EOI.Escola de Direito de São Paulo da Fundação Getulio Vargas2015-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/revdireitogv/article/view/56783Revista Direito GV; Vol. 11 No. 1 (2015): jan.-jun. (21); 013-035Revista Direito GV; Vol. 11 Núm. 1 (2015): jan.-jun. (21); 013-035Revista Direito GV; v. 11 n. 1 (2015): jan.-jun. (21); 013-0352317-6172reponame:Revista Direito GVinstname:Fundação Getulio Vargas (FGV)instacron:FGVenghttps://periodicos.fgv.br/revdireitogv/article/view/56783/55320Copyright (c) 2015 Revista DIREITO GVinfo:eu-repo/semantics/openAccessEstellita, HeloisaBastos, Frederico Silva2019-07-16T17:28:35Zoai:ojs.periodicos.fgv.br:article/56783Revistahttps://direitosp.fgv.br/publicacoes/revista/revista-direito-gvPRIhttps://old.scielo.br/oai/scielo-oai.php||revistadireitogv@fgv.br|| catarina.barbieri@fgv.br2317-61721808-2432opendoar:2019-07-16T17:28:35Revista Direito GV - Fundação Getulio Vargas (FGV)false
dc.title.none.fl_str_mv Tax exchange of information and international cooperation in Brazil
O intercâmbio de informações tributárias e a cooperação internacional no Brasil
title Tax exchange of information and international cooperation in Brazil
spellingShingle Tax exchange of information and international cooperation in Brazil
Estellita, Heloisa
GLOBALIZATION
TAX EVASION
EXCHANGE OF INFORMATION
INTERNATIONAL COOPERATION
TAX ADMINISTRATION
GLOBALIZAÇÃO
EVASÃO FISCAL
INTERCÂMBIO DE INFORMAÇÕES
COOPERAÇÃO INTERNACIONAL
ADMINISTRAÇÃO TRIBUTÁRIA
title_short Tax exchange of information and international cooperation in Brazil
title_full Tax exchange of information and international cooperation in Brazil
title_fullStr Tax exchange of information and international cooperation in Brazil
title_full_unstemmed Tax exchange of information and international cooperation in Brazil
title_sort Tax exchange of information and international cooperation in Brazil
author Estellita, Heloisa
author_facet Estellita, Heloisa
Bastos, Frederico Silva
author_role author
author2 Bastos, Frederico Silva
author2_role author
dc.contributor.author.fl_str_mv Estellita, Heloisa
Bastos, Frederico Silva
dc.subject.por.fl_str_mv GLOBALIZATION
TAX EVASION
EXCHANGE OF INFORMATION
INTERNATIONAL COOPERATION
TAX ADMINISTRATION
GLOBALIZAÇÃO
EVASÃO FISCAL
INTERCÂMBIO DE INFORMAÇÕES
COOPERAÇÃO INTERNACIONAL
ADMINISTRAÇÃO TRIBUTÁRIA
topic GLOBALIZATION
TAX EVASION
EXCHANGE OF INFORMATION
INTERNATIONAL COOPERATION
TAX ADMINISTRATION
GLOBALIZAÇÃO
EVASÃO FISCAL
INTERCÂMBIO DE INFORMAÇÕES
COOPERAÇÃO INTERNACIONAL
ADMINISTRAÇÃO TRIBUTÁRIA
description GLOBALIZATION AND INTERNATIONALIZATION OF COMPANIES ARE PHENOMENA THAT NEED TO BE CONSIDERED BY MODERN TAX ADMINISTRATIONS. IN MANY SITUATIONS, SUCH AS TAX EVASION, HARMFUL TAX COMPETITION AND MONEY LAUNDERING, DOMESTIC STATUTES SEEM TO BE INEFFECTUAL IN A GLOBAL DIMENSION. TO COPE WITH THAT, NEW FORMS OF REGULATION AND REGULATORS EMERGE. UNDER THIS VIEW, AN EFFORT TOWARDS SIGNING INTERNATIONAL TREATIES, CONVENTIONS AND AGREEMENTS SEEMS TO BE A FEASIBLE SOLUTION. THE BRAZILIAN LEGAL FRAMEWORK CONTAINS PRINCIPLES AND RULES THAT MAKE INTERNATIONAL COOPERATION AND EXCHANGE OF INFORMATION (EOI) WITH OTHER COUNTRIES POSSIBLE. FURTHERMORE, THE BRAZILIAN TAX ADMINISTRATION HAS WIDE-RANGING ACCESS POWERS TO OBTAIN INFORMATION FOR INTERNATIONAL EXCHANGE PURPOSES AND HAS THE TOOLS TO COERCIVELY PRODUCE SUCH INFORMATION. BRAZIL IS FOLLOWING THE RIGHT PATH TO IMPLEMENT INTERNATIONAL EXCHANGE OF INFORMATION STANDARDS. HOWEVER, THERE ARE SOME OBSTACLES THAT NEED TO BE FIXED FOR A MORE EFFICIENT IMPLEMENTATION OF THESE MECHANISMS. THIS ARTICLE EXAMINES SOME TOPICS OF THE BRAZILIAN LEGAL AND INSTITUTIONAL FRAMEWORK ON THE TAX EXCHANGE OF INFORMATION, SUCH AS A NEW MODEL OF APPROACH OF THE TAX ADMINISTRATION, THE TAX TRANSPARENCY AGENDA AND THE INTERNATIONAL AGREEMENTS ON EOI MATTERS, THE BRAZILIAN SUPREME COURT RULINGS UNDER BANK SECRECY AND THE RIGHTS OF BRAZILIAN TAXPAYERS REGARDING EOI.
publishDate 2015
dc.date.none.fl_str_mv 2015-01-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.fgv.br/revdireitogv/article/view/56783
url https://periodicos.fgv.br/revdireitogv/article/view/56783
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv https://periodicos.fgv.br/revdireitogv/article/view/56783/55320
dc.rights.driver.fl_str_mv Copyright (c) 2015 Revista DIREITO GV
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2015 Revista DIREITO GV
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Escola de Direito de São Paulo da Fundação Getulio Vargas
publisher.none.fl_str_mv Escola de Direito de São Paulo da Fundação Getulio Vargas
dc.source.none.fl_str_mv Revista Direito GV; Vol. 11 No. 1 (2015): jan.-jun. (21); 013-035
Revista Direito GV; Vol. 11 Núm. 1 (2015): jan.-jun. (21); 013-035
Revista Direito GV; v. 11 n. 1 (2015): jan.-jun. (21); 013-035
2317-6172
reponame:Revista Direito GV
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Revista Direito GV
collection Revista Direito GV
repository.name.fl_str_mv Revista Direito GV - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv ||revistadireitogv@fgv.br|| catarina.barbieri@fgv.br
_version_ 1798943709354524672