Brazil (BR)

Jurisdiction Overview

421 *Tax Rulings: Are all unilateral cross­border tax rulings (e.g. advance tax rulings, advance tax decisions) published online for free, either anonymised or not? ALL FOR FREE BUT ANONYMISED: All unilateral cross­border tax rulings are published online for free but without the name of the taxpayer concerned.
 Data Date: 2019


According to the OECD, "Since 2013, rulings are published on the Receita Federal do Brazil (“RFB”)’s website [] in a redacted form" (OECD UTR 2018: 77). Indeed, these could be found online.


OECD UTR 2018: 77