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UK-Brazil tax information exchange agreement


A Tax Information Exchange Agreement (TIEA) between the UK and Brazil was signed in Brasilia on 28 September 2012.

The agreement provides that the two parties will provide assistance through exchange of information that may be relevant to the administration or enforcement of the domestic laws of the parties concern taxes. Such information shall include information that may be relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters, including criminal tax matters.

The Agreement is available from HMRC.

Published 24 October 2012


SOURCE: CCH Online

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