On 18 December 2018 Brazil's Senate (upper house of National Congress) approved the ratification of the pending tax information exchange agreement with Jersey, which was approved by the Chamber of Deputies (lower house) in April. The agreement, signed 28 January 2013, is the first of its kind between the two countries and will enter into force once the ratification instruments are exchanged and will apply for criminal tax matters on the date of entry into force and for other tax matters in respect of taxable periods beginning on or after that date or, where there is no taxable period, all...