Brazil (BR)

Jurisdiction Overview

IDQuestionAnswer
567 *Wider-wider approach: Is the jurisdiction applying the “wider-wider” approach (information is collected and reported to local authorities about all non-residents, regardless if resident in a participating jurisdiction or not)? Unknown
 Data Date: 2019

Notes

 
According to the OECD, this jurisdiction chose to apply at least the wider approach, but it is not clear if it also applies the wider-wider (or widest) approach.

Sources

https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/