Taxpayers’ Data Protection in the Exchange of Fiscal Information
DOI:
https://doi.org/10.46801/2595-6280-rdta-38-2Keywords:
Direito Tributário Internacional, BEPS, Transparência Fiscal, Direitos dos Contribuintes, Troca de Informações Fiscais, Proteção de dados, Direito í Privacidade.Abstract
The financial crisis and the economic recession of the late 2000s, States have joined efforts to combat evasion and tax evasion through the formulation of a Plan of Action proposed by the Organization for Economic Cooperation and Development (OECD), namely as Base Erosion and Profit Shifting – BEPS.
The Exchange of Tax Information between member-States of the European Union or between third countries, as Brazil’s case, has become not only an instrument to combat tax evasion and avoidance, but also a relevant instrument of correcting and inducing of local fiscal policies.
In this context, the purpose of this article is scrutinize the level of security of personal data in the Exchange of Information for tax purposes in order to measure its impact on the taxpayers’s rights.
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