The arrangement creates a formal system for Brazil and the U.S. to automatically share tax information under their 2007 agreement.
The U.S. Internal Revenue Service (IRS) and Brazil have published a competent authority arrangement on 27 August 2025, to share tax information more freely.
This arrangement builds on their 2007 tax information exchange agreement, enabling the two countries to exchange relevant tax details without needing a prior request.
The goal is to streamline the process and improve cooperation by sharing information deemed important for tax purposes.
