Brazil has 33 tax agreements in force, as reported in its response to the Peer Review questionnaire. Its agreement with Argentina complies with the minimum standard. Brazil has not signed the MLI.

Brazil is implementing the minimum standard through the inclusion of the preamble statement and the PPT combined with the LOB.

Brazil also signed one bilateral complying instrument with respect to its agreement with Sweden.

Brazil indicated in its response to the Peer Review questionnaire that bilateral negotiations would be used with respect to its agreements and that it already contacted its treaty partners for negotiations.

No jurisdiction has raised any concerns about their agreements with Brazil.

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