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Brazil Consults on Exchange of Tax Ruling Information

|Proposed Changes|Brazil
Brazil

Brazil's Federal Revenue Department (RFB) has launched a public consultation on amendments to Normative Instruction RFB No. 1,396 of 2013 in regard to the automatic exchange of information on tax rulings in line with BEPS Action 5 and additional related information that may be required from taxpayers. The exchange will include information on tax rulings in relation to transfer pricing, preferen…

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