{"title":"银行和税务信息的自动交换正在发展成为一种国际习惯","authors":"Rodrigo Alexandre Lazaro Pinto","doi":"10.46801/2595-7155-rdtia-n5-10","DOIUrl":null,"url":null,"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.","PeriodicalId":176076,"journal":{"name":"Revista de Direito Tributário Internacional Atual","volume":"50 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"A Troca Automática de Informações Bancárias e Fiscais evoluindo para um Costume Internacional\",\"authors\":\"Rodrigo Alexandre Lazaro Pinto\",\"doi\":\"10.46801/2595-7155-rdtia-n5-10\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":176076,\"journal\":{\"name\":\"Revista de Direito Tributário Internacional Atual\",\"volume\":\"50 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1900-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Revista de Direito Tributário Internacional Atual\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.46801/2595-7155-rdtia-n5-10\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Revista de Direito Tributário Internacional Atual","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.46801/2595-7155-rdtia-n5-10","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
A Troca Automática de Informações Bancárias e Fiscais evoluindo para um Costume Internacional
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.
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