As trocas de informação fiscais entre Estados estrangeiros na prevenção e combate à lavagem de dinheiro

Abstract

The present study is an analysis on the issue of exchange of information between foreign states under the principle of transparency, due to the increase in transnational organized crime facilitated by advanced technology due to globalization. The exchange of information on tax matters, based on Article 26. The OECD Model Convention, which is considered the main instrument of action against the illegal practices of tax evasion and avoidance, we will analyze the possibility of glimpsing reconciling such a mechanism as an important tool in preventing and combating the crime of money laundering, given the clear connection of the OECD recommendations to the policies of other international organizations to combat money laundering and tax havens. In addition, in Brazil, some difficulties are encountered in order to curb the possibility of realizing this increase in information exchange. Given the domestic law of our country, which considers the tax and banking secrecy a fundamental right, ultimately hindering the implementation of another form of cooperation which could lead to greater transparency in the international tax system and the effective exchange of information between foreign tax administrations.