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Brazil Chamber of Deputies Approves Pending TIEA with Jamaica

07 March 2019

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Treaty Development

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Brazil-Jamaica

On 27 February 2019, Brazil's Chamber of Deputies (lower house of congress) approved for ratification the pending tax information exchange agreement with Jamaica. The agreement, signed 13 February 2014, is the first of its kind between the two countries and will enter into force once the ratification instruments are exchanged. It will apply for criminal tax matters on the date of its entry into force without regard to the taxable period to which the criminal tax matter relates, and will apply for other matters for taxable periods beginning on or after that date or, where there is no taxable period,...