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Global Forum on Transparency and Exchange of Information for Tax Purposes: Brazil 2018 (Second Round)

Peer Review Report on the Exchange of Information on Request

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Brazil.

Published on October 15, 2018

In series:Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviewsview more titles

Key conclusions

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The report concludes that Brazil should now fully implement an effective supervision programme to ensure that the obligations for legal entities and arrangements to file beneficial ownership information with the tax authority are complied with in practice.
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On the international cooperation side, Brazil is a partner appreciated by its peers but it has continued to experience delays responding to exchange of information requests, due mainly to staffing issues at the tax authority that go beyond cooperation.
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Brazil should take measures to ensure that all requests are responded to in a timely manner.