Brazil has published Decree No. 9.815 of 30 May 2019 in the Official Gazette, which promulgates the tax information exchange agreement with the UK and includes that the agreement entered into force, at the external level, on 8 January 2019. The agreement, signed 28 September 2012, is the first of its kind between the two countries and applies for all requests made on or after the date of its entry into force, without regard to the taxable period to which the matter relates.