The agreement covers criminal tax matters and other tax matters for taxable periods starting or charges arising from that date.
The Guernsey government has announced that the tax information exchange agreement (TIEA) with Brazil took effect on 13 June 2025.
Signed on 6 February 2013, this is the first agreement of its kind between the two countries.
It applies to criminal tax matters from its effective date and to other tax matters for taxable periods starting on or after that date, or for charges to tax beginning on or after that date.