Brazil has published Decree No. 11.612 of 19 July 2023, which promulgates the tax information exchange agreement signed with Bermuda, including that the agreement entered into force on 23 December 2022. The agreement, signed 29 October 2012, is the first of its kind between the two countries. It applies from the date of its entry into force for criminal tax matters, without regard to the tax period to which the criminal tax matter relates, and applies for other tax matters for taxable periods beginning on or after that date, or where there is no taxable period, for all charges to...