A análise constitucional do mecanismo de troca de informações fiscais nos tratados internacionais em matéria tributária em face do direito fundamental ao sigilo

Abstract

The theme proposed for study is the analysis of the mechanisms of information exchange in international tax treaties and their impact on the fundamental right to secrecy. Due to the globalization and transformation of the international scenario with regard to economic agents, which today face very few barriers, the tax administrations of states are increasingly facing problems in tax law enforcement. The objective to be achieved, is the conflict between the duty of international cooperation, the need to combat unfair practices and the effectiveness of fundamental rights, that are guaranteed in the Federal Constitution of 1988. In order to achieve the resolution to the proposed problem, the characteristics of the international tax system and the and reasons for mutual assistance in tax matters are defined. The rules of international level on the subject were analyzed and also the analysis of the internal norms that are connected to the subject. The study was conducted by studying bibliographic sources, such as scientific articles, dissertations and theses, not only that, but also the reading of several authors of specialized doctrine in the field of tax law, reports issued by international organizations that study the matter, as well as the analysis of domestic and foreign legislation and Brazilian domestic jurisprudence and finally the comparative law. Therefore, it was possible to understand the public interest involved in the measure of tax information exchange in the face of globalization and the ease of capital movement, however, it was observed that there should be minimums standards of protection to fundamental rights.