Tratados internacionais em matéria tributária: Brasil e a troca automática internacional de informações para fins fiscais

Abstract

The last century witnessed a real expansion of international tax law. This is demonstrated, for example, by the exponential use of treaties as mechanisms for cross-border tax cooperation. especially with regard to the exchange of information between national administrative authorities. In line with the context of dialogue among institutions at the global level, Brazil has recently become a signatory of the Multilateral Convention on Mutual Assistance in Tax Matters, jointly developed by the Organisation for Economic Co-operation and Development (“OECD”) and the Council of Europe in 1988 and amended by Protocol in 2010. Considering that the ratification of the diploma inserts Brazil definitively in the so-called "Global Tax Age", this dissertation investigates the implications of the Brazilian decision, seeking to alert to possible difficulties in the Convention implementation. In particular, it is alerted to potential incompatibility of the automatic exchange of tax information and the Brazilian framework for protecting taxpayers' rights. Finally, it is suggested that the legitimacy of the system itself will only be guaranteed through the promotion of mechanisms of institutional trust.