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ARTICLE · 03 DECEMBER 2015

Tax | Legislative Decree No. 146/15

Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados
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The Decree enables the application of the FATCA with regards to Brazilian financial institutions and expands the scope of tax information to be shared with the Brazilian Revenue Service.

BrazilTax
Mattos Filho Veiga Filho Marrey Jr Moherdaui & Quiroga Advogados
Mattos Filho Veiga Filho Marrey Jr Moherdaui & Quiroga Advogados

Legislative Decree approving the Agreement between Brazil and the United States of America for Tax Information Exchange and Instruction 1571/15 IRS

On 26th June 2015, Legislative Decree No, 146/15 ("Decree"), which approved the agreement between Brazil and the United States to allow the exchange of information under the Foreign Account Tax Compliance Act (FATCA), was published in the Official Gazette.

The Decree enables the application of the FATCA with regards to Brazilian financial institutions and expands the scope of tax information to be shared with the Brazilian Revenue Service.

In view of the Decree, on 3rd July 2015 the Brazilian Revenue Service enacted Normative Instruction 1571/15 to establish the procedures to be adopted by "informant Financial Institutions" when reporting financial information of interest to the Brazilian Revenue Service.

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