On 29 November 2022, officials from Brazil and the UK signed an income and capital tax treaty. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Brazilian federal income tax and the social contribution on net profit and covers UK income tax, corporation tax, and capital gains tax. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the person's residence for the purpose of the treaty through mutual agreement, having regard to its place of head or main office, its place...