Application of the double taxation convention between Brazil and Portugal

On February 1 the Brazilian Finance Minister published administrative rule No. 28 following the Government’s enactment in November last year of the Convention for the Avoidance of Double Taxation and Prevention of Income Tax Evasion entered into by Brazil and Portugal. Administrative rule No. 28, dated January 31 and applicable retroactively from January 1 2000 deals with the rules for applying the Convention to various matters.

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