Brazil: Updated technical guidance for CRS, FATCA - KPMG Global
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Brazil: Updated technical guidance for CRS, FATCA regimes

Brazil: Updated technical guidance for CRS, FATCA

The Brazilian tax authority (RFB) issued an updated version (v1.0.5) of the technical guidance for FATCA and the common reporting standard (CRS) regimes.


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The updated version of the guidance includes clarifications regarding classification of accounts, reporting of CRS reportable accounts, information for sponsoring entities and changes to certain validation rules, among others.


Read a December 2017 report [PDF 58 KB] prepared by the KPMG member firm in Brazil

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