<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2183-9522</journal-id>
<journal-title><![CDATA[Revista Internacional CONSINTER de Direito]]></journal-title>
<abbrev-journal-title><![CDATA[Revista Internacional CONSINTER de Direito]]></abbrev-journal-title>
<issn>2183-9522</issn>
<publisher>
<publisher-name><![CDATA[Editorial Juruá]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2183-95222019000100301</article-id>
<article-id pub-id-type="doi">10.19135/revista.consinter.00008.17</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[COOPERAÇÃO INTERNACIONAL EM MATÉRIA TRIBUTÁRIA: AS DIVERSAS FORMAS DE ASSISTÊNCIA MÚTUA ADMINISTRATIVA]]></article-title>
<article-title xml:lang="en"><![CDATA[INTERNATIONAL COOPERATION IN TAX MATTERS: THE VARIOUS FORMS OF MUTUAL ADMINISTRATIVE ASSISTANCE]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Sales]]></surname>
<given-names><![CDATA[Rosemary Carvalho]]></given-names>
</name>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Borges]]></surname>
<given-names><![CDATA[Antônio de Moura]]></given-names>
</name>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Meira]]></surname>
<given-names><![CDATA[Liziane Angelotti]]></given-names>
</name>
</contrib>
</contrib-group>
<aff id="A">
<institution><![CDATA[,  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
</aff>
<pub-date pub-type="pub">
<day>28</day>
<month>06</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>28</day>
<month>06</month>
<year>2019</year>
</pub-date>
<numero>8</numero>
<fpage>301</fpage>
<lpage>316</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_arttext&amp;pid=S2183-95222019000100301&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_abstract&amp;pid=S2183-95222019000100301&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_pdf&amp;pid=S2183-95222019000100301&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo A abertura das fronteiras ao comércio internacional estimulou o crescimento econômico, porém, com ele, aumentou a possibilidade da evasão e da elisão fiscal. Os Estados-membros da OCDE e do Conselho da Europa, com vistas a uma cooperação mútua, assinaram, aprovaram e ratificaram a Convenção Multilateral sobre a Assistência Mútua Administrativa em matéria tributária, que está em vigor, no plano jurídico internacional, desde outubro de 2016. Cabe verificar se a medida atenderá aos objetivos por ela colimados.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract 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.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[Direito Internacional Tributário]]></kwd>
<kwd lng="pt"><![CDATA[Convenção Multilateral]]></kwd>
<kwd lng="pt"><![CDATA[Assistência Mútua]]></kwd>
<kwd lng="pt"><![CDATA[Troca de informações]]></kwd>
<kwd lng="pt"><![CDATA[Créditos Fiscais]]></kwd>
<kwd lng="pt"><![CDATA[Notificação de documentos.]]></kwd>
<kwd lng="en"><![CDATA[International Tax Law]]></kwd>
<kwd lng="en"><![CDATA[The Multilateral Convention]]></kwd>
<kwd lng="en"><![CDATA[Mutual Assistance]]></kwd>
<kwd lng="en"><![CDATA[Information exchange]]></kwd>
<kwd lng="en"><![CDATA[Tax Credits]]></kwd>
<kwd lng="en"><![CDATA[Notification of documents.]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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