Acordos internacionais de cooperação administrativa como mecanismos de combate à evasão fiscal
AUTOR(ES)
Antônio Claudio Portella Serra e Silva
DATA DE PUBLICAÇÃO
2010
RESUMO
This paper aims to analyze the importance of international administrative cooperation as a mechanism to combat tax avoidance and tax evasion intemational, with emphasis on exchange of information. From the tax effects of globalization, develops the intemational tax planning develops the intemational tax planning as technique of tax economy. With the identification of the unlawful acts of intemational tax avoidance and intemational tax cvasion, as well as with verification its effects, the tax authorities seek effective means of oversight to combat such conduct. Within this context, the intemational administrative cooperation is a joint reaction of the States in the face of this problem they share. The exchange of information allows the sharing of data and documents between states about events that are linked to their tax jurisdictions. The obligation to exchange information comes from intemational treaties which are concluded on the basis of models developed by the üECD, UN and European Council. Noteworthy is the üECD model tax on income and capital, which contains a specific clause to exchange information. Currently, these models are being updated in order to give information exchange effective, which is why the clauses that deal with topics such as banking secre.;y, the secrecy. confidentiality and reciprocity are being adapted to reality. Following this trend, Brazil has celebrated intemational treaties aimed at exchanging infonnation, especially the agreements on customs cooperation and to avoid double taxation.
ASSUNTO(S)
relações internacionais direito internacional público evasão fiscal política tributária direito globalization intemational tax avoidance intemational tax evasion administrative co-operation exchange of information
