World Wide Income TAX: uma proposta mundializada jurídico- econômica à lavagem de dinheiro

Abstract

This research investigates money laundering as a structural phenomenon of organized crime, characterized by complex strategies that aim to give the appearance of legality to illicit resources, compromising the economic and institutional stability of States. The main objective is to highlight the legal and operational context of this crime, as well as to propose the adaptation of the WorldWide Income Tax (WWIT) doctrine as an instrument for combating it on an international scale. The analysis starts from the understanding of the stages of the money laundering process — placement, concealment and integration —, highlighting the challenges faced by national systems in the face of the increasing sophistication of criminal practices and the fluidity of global financial flows. A qualitative methodology is adopted, based on a bibliographic and documentary review, covering Brazilian legislation, international treaties and OECD documents. The results demonstrate that the effectiveness of combating money laundering depends on the articulation between international cooperation mechanisms, normative harmonization and the adoption of compliance programs with adequate legal guarantees. In this scenario, the proposal is to institutionalize WWIT by creating an international database managed by a multilateral entity, preferably the OECD, to promote asset traceability and transnational oversight. The proposal seeks to balance the strengthening of global tax governance with the protection of fundamental rights, through the application of the principle of proportionality and the preservation of the sovereignty of signatory States. In addition, the conflict between the State's duty to oversee and the fundamental rights to privacy, intimacy and data confidentiality is highlighted. The proposal for international sharing of tax information, although essential for the traceability of illicit flows, raises concerns regarding data protection and informational self-determination. The research concludes that it is possible to reconcile the fight against financial crimes with the preservation of fundamental rights, as long as the principles of legality, necessity and proportionality are observed, in addition to institutional mechanisms of control and transparency. The strengthening of international tax governance must, therefore, be anchored in common normative standards and in the legitimacy conferred by the States themselves.