Brazil

Brazil has exchange of information relationships with 41 jurisdictions through 33 DTCs and 8 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Turkey DTC  16 Dec 2010  2010-12-16 9 Oct 2012  2012-10-09 Yes Yes
Bermuda TIEA  29 Oct 2012  2012-10-29 not yet in force  1900-01-01 Yes Yes
Argentina DTC  17 May 1980  1980-05-17 7 Dec 1982  1982-12-07 Yes No
Luxembourg DTC  8 Nov 1978  1978-11-08 23 Jul 1980  1980-07-23 Yes No
Spain DTC  14 Nov 1974  1974-11-14 3 Dec 1975  1975-12-03 Yes No
Philippines DTC  29 Sep 1983  1983-09-29 7 Oct 1991  1991-10-07 No No
Finland DTC  2 Apr 1996  1996-04-02 26 Dec 1997  1997-12-26 Yes No
Jersey TIEA  28 Jan 2013  2013-01-28 not yet in force  1900-01-01 Yes Yes
Hungary DTC  20 Jun 1986  1986-06-20 1 Jan 1991  1991-01-01 No No
Belgium DTC  23 Jun 1972  1972-06-23 13 Jul 1973  1973-07-13 Yes No
Ukraine DTC  16 Jan 2002  2002-01-16 25 Apr 2006  2006-04-25 Yes No
Netherlands DTC  8 Mar 1990  1990-03-08 22 Nov 1991  1991-11-22 No No
Switzerland TIEA  23 Nov 2015  2015-11-23 not yet in force  1900-01-01 Yes Yes
Trinidad and Tobago DTC  23 Jul 2008  2008-07-23 not yet in force  1900-01-01 No No
Japan DTC  24 Jan 1967  1967-01-24 31 Dec 1967  1967-12-31 No No
Czech Republic DTC  26 Aug 1986  1986-08-26 14 Nov 1990  1990-11-14 No No
Portugal DTC  16 May 2000  2000-05-16 5 Oct 2001  2001-10-05 Yes No
Canada DTC  4 Jun 1984  1984-06-04 23 Dec 1985  1985-12-23 Yes No
Korea, Republic of DTC  7 Mar 1989  1989-03-07 21 Nov 1991  1991-11-21 No No
Israel DTC  12 Dec 2002  2002-12-12 21 Sep 2005  2005-09-21 Yes No
Italy DTC  3 Oct 1978  1978-10-03 24 Apr 1981  1981-04-24 No No
France DTC  10 Sep 1971  1971-09-10 10 May 1972  1972-05-10 Yes No
Austria DTC  24 May 1975  1975-05-24 1 Jul 1976  1976-07-01 No No
Chile DTC  3 Apr 2001  2001-04-03 24 Jul 2003  2003-07-24 Yes Yes
Russian Federation DTC  22 Nov 2004  2004-11-22 19 Jan 2009  2009-01-19 Yes No
United States TIEA  20 Mar 2006  2006-03-20 19 Mar 2013  2013-03-19 Yes Yes
South Africa DTC  8 Nov 2003  2003-11-08 24 Jul 2006  2006-07-24 Yes No
Denmark DTC  27 Aug 1974  1974-08-27 5 Dec 1974  1974-12-05 Yes No
United Kingdom TIEA  28 Sep 2012  2012-09-28 not yet in force  1900-01-01 Yes Yes
Peru DTC  17 Feb 2006  2006-02-17 14 Aug 2009  2009-08-14 Yes Yes
India DTC  26 Apr 1988  1988-04-26 11 Mar 1992  1992-03-11 Yes No
Ecuador DTC  26 May 1983  1983-05-26 28 Dec 1987  1987-12-28 Unreviewed No
Uruguay TIEA  23 Oct 2012  2012-10-23 not yet in force  1900-01-01 Yes Yes
Cayman Islands TIEA  19 Mar 2013  2013-03-19 not yet in force  1900-01-01 Yes Yes
Norway DTC  21 Aug 1980  1980-08-21 26 Nov 1981  1981-11-26 Yes No
China DTC  5 Aug 1991  1991-08-05 6 Jan 1993  1993-01-06 Yes No
Venezuela DTC  14 Jan 2005  2005-01-14 not yet in force  1900-01-01 Unreviewed No
Mexico DTC  25 Sep 2003  2003-09-25 30 Nov 2006  2006-11-30 Yes No
Sweden DTC  25 Apr 1975  1975-04-25 29 Dec 1975  1975-12-29 Yes No
Slovakia DTC  26 Aug 1986  1986-08-26 14 Nov 1990  1990-11-14 No No
Guernsey TIEA  6 Feb 2013  2013-02-06 not yet in force  1900-01-01 Yes Yes