The International Tax Information Exchange Procedure Adopted by the Brazilian Tax Authorities and the Violation of the Due Process of Law Clause
Keywords:
International tax law, international information exchange, due process of law clause, taxpayers rights and safeguardsAbstract
The present study aims to confront the practices relating to international exchange of information on tax matters made by the Brazilian tax authorities with the due process of law clause and the rights and interests provided by it. From this, the work will examine in which extent the rights provided to taxpayers in the Federal Constitution of 1988 are, in this context, observed by Brazilian public agents. Finally, it advocates proposals that aim to improve the international exchange of information in order to offer to individuals the effective implementation of the safeguards that are constitutionally provided for them.
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