Compartilhamento internacional de informações tributáriasarcabouço atual e reflexos aos contribuintes

Resumo

As a result of the increase in the flow of capital, both at the level of individuals and multinational companies, Countries began (and, to this day, continue) to seek to obtain the maximum possible amount of information, so as to identify taxpayers and their corresponding tax burden in each territorial unit. However, considering the volatility of investments, such efforts have encountered severe difficulties over the years, especially considering the need to identify relevant information regarding operations carried out outside each Country’s own jurisdiction, which, in principle, would be unfeasible to follow without the cooperation and support from other nations, serving this scenario as the basis for the Countries to begin to negotiate mechanisms for the international sharing of tax information, initially in a strictly bilateral context (i.e., between two nations). In this context, mechanisms were developed and implemented in the form of Bilateral Income Tax Treaties (“BITTs”), segregated in two Models of wide global use – the Model Tax Convention (“OECD Model”) and the Model Double Taxation Convention (“UN Model”) -, both containing a specific clause regarding the sharing of tax information. This was only a first step in the stipulations aimed at the international sharing of tax data, with the current regulatory framework being much broader, encompassing national instruments (i.e., FATCA), multinational frameworks (i.e., MCAA-CbCR), as well as agreements aimed exclusively at data sharing. On the other hand, it is worth noting the lack of attention paid to the protection of fundamental rights of taxpayers, such as the notification of the implementation of information sharing procedures, or even the discussion of illegalities in the procurement and transfer procedures of such type. Thus, the purpose of this work is to provide an overview of parts of such normative collection with a focus on its application in Brazil, in addition to presenting available structures and discussing some of the means for protecting the rights of Brazilian taxpayers.

Ficha do documento

Tipo

Dissertação

Ano

2023

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/34345

Temas

Finanças Públicas

Palavras-chave

Tax lawInternational sharing of tax informationFundamental rightsTaxpayersBilateral Income Tax TreatiesCountry-by-Country reportingDireito tributárioCompartilhamento internacional de informações tributáriasDireitos fundamentaisContribuintesAcordos para Evitar a Dupla TributaçãoFATCADireitoBitributaçãoCooperação internacionalContribuintes (Direito tributário)