As trocas de informações na experiência convencional tributária internacional e o sigilo bancário no Brasil

Abstract

Text that analyzes brazilian position towards the necessity of international tax cooperation, as a result of the increasing illegal acts for minimizing taxation, which has been facilitated by technological advances brought by globalization. Verified the lack of effectiveness in States unilateral activity and the limitation of its domestic laws for solving the problem, model conventions were made amongst international organisms, such as the Organisation for Economic Co-operation and Development OECD and the United Nations UN, about methods to reduce or even eliminate tax evasion and elision. As said in the article 26 of the OECD Model Tax Convention, which estabilishes the tax information exchange clause amongst foreign governments, held as one of the main measures in the combat against tax minimization, the co-operation must underlie in the supplying of useful and clean information between the countries. In Brazil, there are some dificulties to apply the forementioned clause due to the domestic laws that overprotect tax payers bank secrecy. Nevertheless, the country is making his way towards the international tendency of tax cooperation.