SUMMARY

1. Introduction. Economic universalism, the relativisation of Petrine financial sovereignty and the new order of relations between States - 2. The options regarding the economic-financial administration of the Holy See and compliance with international laws and supranational supervision - 3. The pre-announcement of winds of reform of the Vatican financial system in the pontifical magisterium and in recent legislation. The l. XVIII (8 October 2013) of the SCV as preliminary legislation to FATCA - 4. The Intergovernmental Agreement FATCA: a pact instrument of general international harmonization and its specific implementation in relations with the Holy See. Experiments in progress for the dismantling of the cd. «shadow banking system» - 5. The guiding criteria underlying FATCA S.Sede/SCV-USA: a) principle of reciprocal and automatic information; b) principle of conformity ("compliance"); c) principle of transparency; d) principle of jurisdictional consistency; e) principle of amicable negotiation ("mutual agreement procedure"); f) principle of confidentiality («confidentiality»)  - 6. The specific adaptation of the agreement to the peculiarities of the Vatican financial system. Annexes I and II to FATCA - 7. Implementation and strengthening of integrated financial supervision and information systems according to the rule of law and law enforcement model. The FIA and the Secretariat for the Economy - 8. The Vatican financial institutions as recipients of fiscal commitments and their own activities. The two-faced orientation of FATCA, between legal constraint (law enforcement) and amicable negotiation (mutual agreement procedure) for the purposes of transparent finance - 9. The consolidation of the principle of international cooperation of the Holy See with States and international organizations in matters of economic-financial transparency and the Moneyval system: the gradual affirmation in Vatican law of an integrated legislative-conventional model of controls - 10. Conclusions. The aspiration for a legal model of international finance capable of combining the practice of transparency with the purpose of charity.