This paper analyses the conflict between two constitutionally protected rights: privacy and transparency. The latter has been invoked increasingly often by international organizations committed to tackling harmful tax practices, and the former has been recognized as a crucial human right. In an interconnected world, domestic laws are not capable of countering cross-border tax evasion strategies, so that transparency has become one of the most important topics in international tax cooperation, but it is doubtful whether tax authorities can access banking data in order to obtain information to exchange. The judicial reserve clause upheld by the Brazilian Supreme Court represents a position of caution against any arbitrary steps by the tax administration, but could protect fraudulent activities and conflict with international standards for the automatic exchange of tax information.
- International tax cooperation,
- Exchange of tax information,
- Taxpayers’ basic rights,
- Bank secrecy
Available at: http://works.bepress.com/carlos_almeida/1/