A troca de informações e a redução da evasão e da elisão tributária internacional

Abstract

This paper s objective is to analyze existing methods under public international law to forge stronger tax cooperation among states, in light of the fact that globalization has provided all persons with the choice of where to operate and have their activities taxed. Aggressive tax planning has allowed taxpayers to take advantage of mechanisms to reduce their tax burden, directly affecting states tax receipts. In this context, international tax evasion and avoidance have become major causes for concern among states. In order to rein in the conduct of taxpayers who take unfair advantage of the globalization of economic activity and of international tax planning, states have needed to enhance administrative assistance mechanisms. To this end, they seek to implement various methods of administrative assistance comprising: exchange of information, assistance in recovery, and service of documents. This paper analyzes the different forms of administrative assistance; however, it focuses in greater detail on examining exchange of information among states tax authorities. Exchange of information which emphasizes preventive approaches by tax authorities to track and control taxpayer activity is manifestly an important and effective tool for combating international tax offenses.