Tax Information Exchange Agreements

Analysis of the OECD Model and the Understanding of the Supreme Court

Abstract

This article briefly reviews the main features of the Article of the OECD Model Convention, which deals with the exchange of information for tax purposes. Afterward, it analyzes the Brazilian scenario, from the legislation regarding the authorization to obtain and use private data protected by tax confidentiality and the former jurisprudence of the Supreme Court. Next, it analyzes the new understanding of the Supreme Court, which made access to data protected by tax secrecy more flexible, which represented an alignment with the positions that Brazil has adopted in the international scenario.