Brazil Tax Treaties

Brazil has approximately 37 double taxation agreements in force, primarily with European, Asian, and Latin American countries. Notably, Brazil does not have a comprehensive tax treaty with the United States, though a Tax Information Exchange Agreement exists. Brazilian treaties often include tax-sparing provisions that benefit developing-country investment incentives. Brazil uses its own model tax convention that diverges from the OECD model in several areas, including broader source-country taxation rights. Brazil participates in the OECD/G20 BEPS framework and exchanges information under the Common Reporting Standard.