According to a recent update from the Jersey government, the tax information exchange agreement with Brazil entered into force on 22 January 2019. The agreement, signed 28 January 2013, is the first of its kind between the two countries and applies for criminal tax matters on the date of its 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 charges to tax arising on or after that date.