On 13 December 2018, the Brazilian Senate approved the ratification of the pending tax information exchange agreements with Switzerland and the UK. The agreement with Switzerland, signed 23 November 2015, is the first of its kind between the two countries. It will enter into force once the ratification instruments are exchanged and will apply for requests made on or after that date in respect of taxable periods beginning on or after 1 January of the year following its entry into force or, where there is no taxable period, for all charges to tax arising on or after 1 January of...