Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 24/09/2019

Brazil

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 1 June 2016 - Or. Engl.

ANNEX A - Taxes to which the Convention applies

Article 2, paragraph 1:
a) paragraph 1.a.i: Income Tax and Social Contribution on Net Profits;
b) paragraph 1.b.ii: Contribution for the Program for Social Integration and Social Contribution for the Financing of Social Security;
c) paragraph 1 .b.iii.D: Tax on Industrialized Products;
d) paragraph 1.b.iii.G: any other taxes administered by the Secretariat of the Federal Revenue of Brazil.
Period covered: 01/10/2016 -
Articles concerned : 2

Declaration transmitted by the Secretary of the Federal Revenue of Brazil to the Secretariat General of the OECD on 23 March 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Period covered: 23/03/2017 -
Articles concerned : 28

Declaration transmitted by the Delegate of Brazil to International Economic Organisations in Paris to the Secretariat General of the OECD on 29 March 2018 - Or. Engl

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 29/03/2018 -
Articles concerned : 28


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