UMA NOVA ORDEM JURÍDICA FISCAL INTERNACIONAL ATRAVÉS DA COOPERAÇÃO ELETRÔNICA DE INFORMAÇÕES FINANCEIRAS-FISCAIS
Authors: Págio Leonardo Saraiva 
Published: March 2022

In a Portuguese-Brazilian dialogue, confronting the realities of the American and European continents, it is clear that the European Union, through the OECD with the support of the United States through FATCA, contributes to international cooperation with respect to providing legal conditions and procedures favorable to an information technology integrated in the scope of their respective financial-fiscal systems to attend to the control and inspection of facts that generate taxable wealth and, in this way, realize distributive justice at the international level, strengthening all countries. It is notorious the existence of a significant portion of the population using the culture of avoiding taxation as an advantageous means to indulge themselves and have greater gains against competitors in an unfair way. This posture on the part of natural and legal persons in American and European countries directly harms the collection, the provision of public services and the democratic process for the effective reduction of social inequalities. Confronting this nefarious and improper conduct of omissive tax exemption, which directly affects the implementation of international fiscal and human rights standards, is in line with a promising legal regime for exchanges at a technological level of financial-tax information in the fight against fraud and tax evasion. In addition to eliminating terrorist financing, preventing aggressive tax planning, money laundering and eliminating criminal organizations that engage in money laundering and other crimes against public order. The theme of exchanging tax information has been widely debated and new paradigms have been adopted, namely due to the international context we have lived in the last decades characterized by the phenomenon of globalization of national economies, technological advances, the role of the Social State and several unexpected events and impacting of a natural or induced nature, it has favored a new posture of adaptation, improvement and integration of countries and their administrative operation systems and, above all, fiscal. The activities in this legal exchange regime, according to the author, are the responsibility of an international organization with specialized technical coordination (European Commission/WTO) with power to make decisions regarding the promotion or economic administrative restrictions in favor of the public interest, in the rigorous and sophisticated regulation of the entire flow of information generated in each tax system in the European Union, Mercosur and all countries in the world, so that taxpayers are under monitoring and security regarding their valued income and acquisitions, given the globalized economy, as this deepens scientific research in his master's thesis in legal and business sciences in Portugal. The European Union, like Mercosur and other intergovernmental organizations for economic integration, are advancing with the objective of transparency and improvement of processes that will benefit the State's revenue and establish fiscal rules that favor the exchange of financial information between countries for an advanced control and inspection of the tax system, in the face of that omissive sovereign State, which perhaps does not respect or is unable to preserve the rights constitutionally guaranteed to all its citizens. The cooperation system in the exchange of financial-fiscal information at a universal level, between the tax administrations integrated to the competition bodies, will enable the execution of investigation, analysis, control and financial-fiscal-market assessment of all taxpayers and companies in a certain territory, so that it does not happen that a given company decides to transfer to another country to carry out its operations, based on privileged and selective conditions granted to it, without taking into account the damage to competitors, to the taxpayers and the State.