Brazil (BR)

Jurisdiction Overview

374 *CRS MCAA Voluntary Secrecy: Has the jurisdiction chosen “voluntary secrecy” (listed under the MCAA’s Annex A to prevent receiving information) or is otherwise not compliant with basic confidentiality requirements to receive information? No
 Data Date: 30/09/2019


The information whether a jurisdiction has chosen to be listed under MCAA's Annex A is not directly available. But the OECD published all bilateral exchange relationships and mentions the direction of the exchange. Thus, it is possible to compare whether a jurisdiction also receives information from each jurisdiction that it sends information to.