Common Contracts
1 similar null contracts
Paulo Cirilo Santos MendesApril 17th, 2018
This paper shares the general guidelines of the Secretariat of Federal Revenues of Brazil’s (RFB) treatment of the exchange of information with other tax administrations. The structure available at the RFB is discussed, considering the assumptions that are adopted as well as the challenges perceived, mainly following the increasing exchange anticipated after the entry into force of the Multilateral Convention (MLC). Also shown are data that prove the importance of the automatic exchange as well as the relevance of an exhaustive analysis, including the use of public data prior to sending a request for assistance to a foreign tax administration. Lastly, CIAT is recognized for promoting the exchange of experiences between the countries in relation to this issue and it is noted that Brazil is not only interested in learning the best practices, but is also willing to collaborate with its partners.
