Brazilian perspectives on secret, cooperation and international tax competition
This article examines important topics for the agenda of States: the secret, the cooperation and the international tax competition under the Brazilian perspective. The secret, possible obstacle to the effective exchange of information has been subject to measures to reduce its effects, in national legislation as well as international law under the banner of the necessary fight against tax evasion. Therefore, an atmosphere of cooperation between the States is needed so they do not compete in a deliberately harmful way. It happens that, in some cases, the domestic legislation restrains this impulse, as in the Brazilian case, where the issue of bank secrecy is treated as a fundamental right.