Brazil has published Normative Instruction No. 1846 of 28 November 2018, which updates and replaces Normative Instruction No 1,669 of 9 November 2016 on Mutual Agreement Procedures (MAP) under tax treaties that Brazil is a signatory to. The new Normative Instruction covers the rules for submitting a MAP request, the approval of a request, and the termination of procedures. Some of the key changes as compared to the previous Normative Instruction include:
- Residents of other Contracting State…