The electronic commerce growth and the economic globalization demand expand of the mutual assistance among the national tax authorities in order to avoid or minimize taxes fraud, elusion or evasion, therefore making the systematic exchange of information a fundamental process in this context. This paper proposes an information interchange international system architecture, named taxXML, which is based on non-persistent XML documents, Internet and associated standard technologies. International treaties models and similar regional systems were examined, resulting on the proposition of a management, operational and technological model. Also is proposed a XML elements set, which implements the documents to be interchanged, initially structured with oriented graphs and subsequently modeled with the standard W3C XML Schema. A comparison is made between taxXML and others similar systems, and instances of taxXML documents are presented as examples. Finally, additional works are identified in order to strengthen the proposed architecture.
Electronic commerce; economic globalization; taxation; information interchange; taxXML
