Double Tax Agreements Tag Archive

Brazil-Norway Double Tax Agreement Amended

More power to the authorities and less secrecy for taxpayers. On 9 August 2019, Decree 9,966/2019 was published. This was the last step required for the Protocol amending the...

TIEAs with the UK and Switzerland in Force

On 30 May 2019, Brazil’s President (Jair Bolsonaro) signed two decrees (Decree 9,815/2019 and Decree 97,814/2019) approving the tax information exchange agreements...

Updated: Brazil-Switzerland Double Tax Agreement Signed

Brazil and Switzerland have entered into a double tax agreement. The Convention for Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax...

OECD Requests Input on Brazil’s Mutual Agreement Procedures

Quick Read: As part of its Base Erosion and Profit Shifting (“BEPS”) project, the OECD has requested that taxpayers provide input on Brazil’s mutual agreement procedures...

Brazil and the UAE Sign Double Tax Agreement

On 12 November 2017, Brazil and the United Arab Emirates signed an agreement for the elimination of double taxation on income and the prevention of tax evasion. The...

Brazil updates double taxation agreements with India, South Africa and South Korea

On 15 October 2013 the Brazilian and Indian governments signed the amending Protocol to the Brazil–India Double Taxation Agreement. The Protocol amends the Agreement’s article...

Mutual Agreement Procedure for DTAs

The Mutual Agreement Procedures (“MAP”) are often found in Double-Taxation Agreements (“DTAs”). MAPs are used as means for settling double-taxation disputes by...