Confidentiality in Arbitration and Limits Imposed to Tax Authorities in Tax Investigations

Abstract

This paper aims to examine whether arbitration centers or institutions have to provide tax authorities with information and documents regarding arbitration proceedings. The paper analyses article 5, sections X, XI e XII, of the Brazilian Constitution, which establishes the right to privacy, non-violation of domicile and confidentiality of personal information, article 197 of Brazilian Tax Code, which regulates the presentation of third parties information to the tax authorities, and Law n. 9307, of 9.23.1996, which disciplines arbitration in Brazil. It is a relevant and contemporary analysis, especially because the debates around confidentiality have increased worldwide and also in the Brazilian Supreme Court.