Decree 9.815, of May 30 of this year, promulgates the agreement between the Brazilian government and the government of the United Kingdom of Great Britain and Northern Ireland for the exchange of tax information, signed in Brasília, on September 28, 2012.
Acts that may result in a revision of the agreement and complementary adjustments that entail charges or burdensome commitments to the national patrimony are subject to the approval of the National Congress, pursuant to the Federal Constitution.
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The taxes covered by this Agreement are:
In the case of the United Kingdom:
- The income tax
- Corporation tax
- The capital gains tax
- The inheritance tax
- The value added tax
- The excise duties
In the case of Brazil:
- The income tax on individuals and legal entities (IRPF and IRPJ, respectively, hereinafter referred to as income tax)
- The tax on manufactured products (IPI)
- The tax on financial operations (IOF)
- The rural land property tax (ITR)
- The contribution to the social integration program (PIS)
- The social contribution for the financing of social security (COFINS)
- The social contribution on net profit (CSLL)
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