Double Taxation Agreement

The declaratory act of number 31, dated September 10, 1998 hotdog countries signed diplomatic agreements with Brazil to prevent double taxation of income.
 
SOUTH AFRICA: Ordinance No. 433, of 29/12/2006, Decree No. 5,922, of 03/10/2006 and Legislative Decree No. 301 of 13.06.2006

ARGENTINA: Decree No. 87976 of 12/22/1982, Ordinance MF No. 22/83 and No. 6/90 DNA CST.

AUSTRIA: Decree No. 78,107, of 07.22.1976 and Ordinance MF No. 470/76.

BELGIUM: Ordinance No. 140 of 10/07/2008, Decree No. 6,332, of 28/12/2007, Legislative Decree No. 266 of 04.10.2007, Decree No. 72542 of 30/07/1973.

CANADA: Decree No. 92318 of 23.1.1986, MF Ordinance Nos 199/86 and 55/88, and Decision No 274/98.

CHILE: Legislative Decree No. 331 of 22.07.2003, Decree No. 4852 of 10.02.2003 and Ordinance MF No. 285/03

CHINA: Decree No. 762 of 02.19.1993.

KOREA: Decree No. 354 of 02.12.1991e Interpretative Declaratory Act SRF No. 3 of 17.03.2006

DENMARK: Decree No. 75106 of 20/12/1974; Decrees Nos 68/75 and 70/76 MF.

ECUADOR: Decree No. 95717 of 11/02/1988.

SLOVAKIA: Decree No. 43 of 02.25.1991

SPAIN: Decree No. 76975 of 02/01/1976, Ordinance MF No. 45/76 and Interpretative Declaratory Act SRF No 4 of 17.03.2006

PHILIPPINES: Decree No. 241 of 25.10.1991.

FINLAND: Decree No. 2,465, of 01/19/1998, Declaratory Act SRF No. 12/98, Legislative Decree No. 35/97 and Decree No. 223/74.

FRANCE: Decree No. 70506 of 12.5.1972, MF Ordinances Nos 287/72 and 20/76; and PN CST No 55/76.

NETHERLANDS: (UK OF THE NETHERLANDS): Decree No. 355 of 02.12.1991.

HUNGARY: Decree No. 53 of 08.03.1991.

INDIA: Decree No. 510 of 04.27.1992.

ISRAEL: Legislative Decree No. 931 of 15.09.2005, Decree No. 5576 of 08.11.2005 and MF Ordinance No 1 of 04.01.2006.

ITALY: Decree No. 85985 of 05/06/1981 and Ordinances Nos 203/81 and 226/84 MF.

JAPAN: Decrees Nos 61 899, 81 194 of 12.14.1967 and of 01.09.1978, MF Ordinance No. 92/78, DNA CST No 02/80, PN CST 3/95 CSTnº PN 38/70; and PN CST No. 662/71.

LUXEMBOURG: Decree No. 85051 of 18.8.1980 and Ordinances Nos 413/80 and 510/85 MF.

MEXICO: Interpretative Declaratory Act RFB 22, of 01.02.2008, Interpretive Declaratory Act No 1 of 01/03/2007, Ordinance No. 38 of 21/02/2007, Decree No. 6,000, of 26/12/2006, Legislative Decree No. 58, of 17.04.2006

NORWAY: Decree No. 86710 of 12.9.1981, MF Ordinances Nos 25/82 and 227/84, 57/96 Declaratory Act and Decree No. 2,132 / 97.

PERU: Legislative Decree No. 500 of 10.08.2009, Decree No. 7020 of 27.11.2009 and Ordinance No. 553 of 25.11.2010.

PORTUGAL: Ordinance No. 28 of 31.01.2002, Legislative Decree No. 188 of 08.06.2001 and Decree No. 4,012, of 13.11.2001.

CZECH REPUBLIC: Decree No. 43 of 02.25.1991.

SWEDEN: Decree No. 77053 of 19.1.1976, MF Ordinances Nos 44/76 and 5/79, PN CST No 37/74, No 28/78 CST DNA and Legislative Decree No. 57/97.

TRINIDAD AND TOBAGO: Decree No. 8,335, of 12/11/2014 and Legislative Decree No 1 of 04.01.2011

TURKEY: Decree No. 8140 of 11/14/2013 and Legislative Decree No. 248 of 09.07.2012

UKRAINE: Decree No. 5799 of 07.06.2006 and Legislative Decree No. 66/06.

VENEZUELA: Decree No. 8336 of 11/12/2014 and Legislative Decree No. 559 of 06.08.2010
 
OBS .: The implementation of the agreement is valid only when the seat / subsidiary company or creditor bank is in the same shipment destination country. The agreement does not apply to agencies / company subsidiaries or creditor bank when the seat is outside the shipment destination country, except when it comes to Japan.
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