A Troca Automática de Informações Bancárias e Fiscais evoluindo para um Costume Internacional

Abstract

evolução soft law costume internacional. ABSTRACT The fiscal transparency promoted by the exchange of fiscal and banking in-formation rise from the international cooperation in search of the feasibility of the tax norm in relation to possible tax avoidance, tax avoidance and elusions. The wide adherence to the regulations related to transparency and cooperation in tax matters by most jurisdictions could allow the evolution of soft law to a true international custom.