Common Contracts
1 similar Information Exchange Agreement contracts
Tax Information Exchange Agreement between Brazil and SwitzerlandInformation Exchange Agreement • December 7th, 2015
The TIEA is aimed at the exchange of information related to Federal taxes in Brazil and to Federal, Can- tonal, and Communal taxes on income, capital, inheritance, and gifts in Switzerland. The exchange of infor- mation is contingent upon the tax authorities sending a specific request, there being no need, however, for a judicial authorization to make the data available. Furthermore, the information to be exchanged is limited to the fiscal year starting on January 1 of the year following that in which the treaty comes into force.
