The necessary disclosure of potentially abusive tax planning by large corporations

Abstract

This article addresses the growing relevance of tax transparency in the global scenario, arguing that this principle applies not only to the State but also to large corporations, which today hold significant economic and political power. It analyzes the mismatch between international initiatives, such as Action 12 of the OECD's BEPS project and Directive (EU) 2018/822 (DAC6), which promote the mandatory disclosure of aggressive tax planning, and the Brazilian context, where the debate focuses on the legality and limits of tax avoidance, to the detriment of transparency. The study points out that mutual distrust between the tax authorities and taxpayers represents a fundamental obstacle to the disclosure of tax information. As a solution, the article proposes the construction of a model for prior declaration of potentially abusive tax planning by large companies, with the due implementation of legal guarantees for the taxpayer, aiming to foster an environment of greater cooperation and legal certainty, in line with the principles of trust and good faith.