quinta-feira, 31 de maio de 2018

Amendment to Double Taxation Agreement with Norway

The Brazilian senate has approved changes to the Double Tax Agreement with Norway, reflecting a Protocol signed in 2014.


The changes are destined to allow the exchange of information between the tax authorities of each country.  The text can be found here (in Portuguese).


The protocol is pending presidential sanction to become valid in Brazil.

We will probably see a lot of amendments to old DTAs, following the new UN model tax treaties from 2017 and the OCDE updated rules on transfer pricing and other issues.


Link to the Senate page:
Plenário aprova acordo com Noruega para evitar dupla tributação e sonegação — Senado Notícias:

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