Abstract

SALES, Rosemary Carvalho; BORGES, Antônio de Moura  and  MEIRA, Liziane Angelotti. INTERNATIONAL COOPERATION IN TAX MATTERS: THE VARIOUS FORMS OF MUTUAL ADMINISTRATIVE ASSISTANCE. Revista Internacional CONSINTER de Direito [online]. 2019, n.8, pp.301-316.  Epub June 28, 2019. ISSN 2183-6396.  https://doi.org/10.19135/revista.consinter.00008.17.

The opening of frontiers to international trade stimulated economic growth, but with it increased the possibility of evasion and taxation. The Member States of the OECD and the Council of Europe, for mutual cooperation, signed, approved and ratified the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, which has been in force since the international legal point of view since October 2016 It is necessary to verify if the measure will meet the objectives that it covers.

Keywords : International Tax Law; The Multilateral Convention; Mutual Assistance; Information exchange; Tax Credits; Notification of documents..

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