• Cayman Islands - Brazil
    Tax Information Exchange Agreement signed


    A Tax Information Exchange Agreement between Cayman Islands and Brazil was signed on 19 March 2013.

    As per the Agreement, each of the Parties shall notify the other in writing of the completion of the procedures required by its law for the entry into force of the Agreement. The Agreement shall enter into force on the 30th day after the receipt of the later of these notifications and shall thereupon have effect from criminal tax matters as well as for all other matters covered in Article 1 on the date of entry into force, for taxable periods beginning on or after that date or, where there is no taxable period, for all charges to tax arising on or after that date.

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