On November 29, 2018, the Revenue Authority published Normative Instruction No. 1846 of 28 November 2018 that covers the rules for submitting a Mutual Agreement Procedure (MAP) request, the approval of a request, and the termination process. It replaces Normative Instruction No 1,669 of 9 November 2016 on Mutual Agreement Procedures (MAP) under tax treaties.
Related Posts
Brazil extends fuel subsidies through new provisional measure
October 20, 2026
Brazil’s federal government has published Provisional Measure No. 1,395/2026 in the Official Gazette on 9 October
Read More
Brazil extends simplified national tax regularisation deadline to 15 October
October 14, 2026
Brazil’s tax authority, the Federal Revenue Service (RFB) announced on 13 October 2026 that it has set 15 October
Read More
Brazil extends fuel relief to lower consumer costs
October 12, 2026
Brazil’s government announced on 9 October 2026 that it is extending fuel-price relief measures for another month.
Read More
Brazil: Supreme Federal Court sets conditions for tax penalties on profit distributions
October 08, 2026
The Brazilian Supreme Federal Court (STF) recently reached a defining resolution in its jurisprudence regarding
Read More
Brazil enacts law lowering CSLL rate for local reinsurance companies
October 06, 2026
Brazil’s President has sanctioned Law No. 15,525/2026 of 28 September 2026, establishing a specific corporate tax
Read More
Brazil: RFB publishes Q&A guide on Pillar Two qualified domestic minimum top-up tax
October 06, 2026
Brazil’s Federal Revenue Service (RFB) published the first edition of its Q&As guide on the Additional Social
Read More