Brazil

A. Progress in the implementation of the minimum standard

Brazil has 36 tax agreements in force, as reported in its response to the Peer Review questionnaire. Four 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 agreements with Chile, China (People’s Republic of) and 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, Czech Republic, Denmark, Ecuador*, Finland, France, Hungary, India, Israel, Italy, Japan, Korea, Luxembourg, Mexico, the Netherlands, Norway, Peru, Philippines*, Portugal, the Russian Federation, Slovak Republic, South Africa, Spain, Trinidad and Tobago, Türkiye and Ukraine.

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

B. Conclusion

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

Summary of the jurisdiction response – Brazil

	1.Treaty partners	2. Compliance with the standard	3. Signature of a complying instrument	4. Minimum standard provision used
1	Argentina	Yes other		PPT+LOB
2	Austria	No	No
3	Belgium	No	No
4	Canada	No	No
5	Chile	No	Yes other	PPT+LOB
6	China (People's Republic of)	No	Yes other	PPT+LOB
7	Czech Republic	No	No
8	Denmark	No	No
9	Ecuador*	No	No
10	Finland	No	No
11	France	No	No
12	Hungary	No	No
13	India	No	No
14	Israel	No	No
15	Italy	No	No
16	Japan	No	No
17	Korea	No	No
18	Luxembourg	No	No
19	Mexico	No	No
20	Netherlands	No	No
21	Norway	No	No
22	Peru	No	No
23	Philippines*	No	No
24	Portugal	No	No
25	Russian Federation	No	No
26	Singapore	Yes other		PPT+LOB
27	Slovak Republic	No	No
28	South Africa	No	No
29	Spain	No	No
30	Sweden	No	Yes other	PPT+LOB
31	Switzerland	Yes other		PPT
32	Trinidad and Tobago	No	No
33	Türkiye	No	No
34	Ukraine	No	No
35	United Arab Emirates	Yes other		PPT+LOB

Other agreements

	1.Treaty partners	2. Inclusive Framework member
1	Venezuela*	No