Brazil: Tax treaties with Russia, India, Spain | KPMG Global
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Brazil: Tax treaties with Russia, India, Spain

Brazil: Tax treaties with Russia, India, Spain

Brazil, in addition to having submitted a formal request to become a member of the Organisation for Economic Cooperation and Development (OECD), reports actions on certain income tax treaties.


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The Senate of Brazil has approved the income tax treaties or amendments to existing treaties:

  • Russia: An income tax treaty with Russia, having been signed in 2004, was eventually approved by the Senate, and the treaty was ratified by the Senate by means of Legislative Decree 80/2017.
  • India: An amendment (Protocol) to the 1988 income tax treaty with India was signed in 2013, to Article 26 of the treaty dealing with the exchange of information. This protocol was approved by the Senate by means of Legislative Decree 81/2017.
  • Spain: An income tax treaty with Spain has been in force since 1976. A new treaty (signed in 2015) deals exclusively with the exchange and mutual protection of classified information between Brazil and Spain. This agreement was approved by the Senate by means of Legislative Decree 82/2017.

The next step in the ratification process in Brazil is for approval by executive decree, to be signed by the president.


Read a June 2017 report (Portuguese) or (English) prepared by the KPMG member firm in Brazil

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