Brazil has 35 tax agreements in force, as reported in its response to the Peer Review questionnaire. Three of those agreements comply with the minimum standard.

Brazil has not signed the MLI.

Brazil has signed a bilateral complying instrument with respect to its agreement with Sweden.

Brazil indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreements with Austria, Belgium, Canada, Chile, China (People’s Republic of), Czech Republic, Denmark, Ecuador*, Finland, France, Hungary, India, Israel, Italy, Japan, Korea, Luxembourg, Mexico, Netherlands, Norway, Peru, Philippines*, Portugal, Russian Federation, Slovak Republic, South Africa, Spain, Trinidad and Tobago, Turkey and Ukraine.

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

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

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