Brazil (BR)

Jurisdiction Overview

IDQuestionAnswer
559 *Natural Person, Resident (UR): Interest Credit.
 Data Date: 2019

Notes

 
While the credit is limited to those countries which offer reciprocal unilateral relief (IBFD 2019a: 7.1.4), this condition appears not to accelerate tax competition or force other countries to enter into bilateral tax treaties with Brazil.

Sources

IBFD 2019a