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Brazilian perspectives on secret, cooperation and international tax competition

SYNOPSIS

This article examines important topics for the agenda of States: the secret, the cooperation and the international tax competition under the Brazilian perspective. The secret, possible obstacle to the effective exchange of information has been subject to measures to reduce its effects, in national legislation as well as international law under the banner of the necessary fight against tax evasion. Therefore, an atmosphere of cooperation between the States is needed so they do not compete in a deliberately harmful way. It happens that, in some cases, the domestic legislation restrains this impulse, as in the Brazilian case, where the issue of bank secrecy is treated as a fundamental right.

The Authors: Carlos Otávio Ferreira de Almeida. Research Professor of the Pontifical Catholic University of Campinas; Visiting researcher at the international and Austrian Institute of Tax Law (Wirtschaftsuniversität); Doctor in Economic, Financial and Tax Law of the University of São Paulo; Master in Public Law of the University of the State of Rio de Janeiro; Master in Tax Law at the University of Florida (Levin – US). Maria Eliana Pereira. Student – researcher at the Faculty of Law at the Pontifical Catholic University of Campinas; Fellow of the National Council of Scientific and Technological Development (CNPq).

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