Exchange of information and validity of global standards in tax law : abstractionism and expressionism or where the truth lies
Title: Exchange of information and validity of global standards in tax law : abstractionism and expressionism or where the truth lies
Author: DOURADO, Ana Paula
Series/Number: EUI RSCAS; 2013/11; Global Governance Programme-37
This paper analyses the question on whether a Hercules legislator would validly propose a global standard, in particular, exchange of information between tax officials and those taxpayers who have a connection with one of the countries involved. This suggestion covers tax matters, including tax crimes, and is being put forward by the Global Forum. In recent decades, a global legal discourse has spread, but this trend has also been confronted with the acknowledgment that plural legalities coexist in domestic boundaries. Validity of a tax reform implies taking into account binding non-state and supra-state legalities. Individual legalities in force in a certain state are the cause of an important tension, and can result in important obstacles to the validity of state law, if the latter is not the product of argumentative interaction. The risk that such interaction does not exist is higher in the case of supra-national legalities, as is the case of exchange of information. It is herein claimed that a Hercules legislator would propose exchange of information on tax matters as an international standard, as long as the taxpayers’ fundamental rights as acknowledged in rule-of-law states are not jeopardized. It is also suggested that transitional regimes should be adopted in respect of some States.
Subject: Taxes and Exchange of Information; International Standards; Fishing expeditions; Taxpayers' fundamental rights
Type of Access: openAccess