TIEA between Switzerland and Brazil approved

The Swiss Federal Tax Administration ( FTA) has released circulars outlining the safe-harbour interest rates for loans between shareholders and related parties. The circular covering loans in Swiss Francs (CHF) was issued on 29 January 2026,

Switzerland’s transition to a Foreign Account Tax Compliance Act (FATCA) Model 1 agreement with the United States is now expected to take effect on 1 January 2028, one year later than previously anticipated, the State Secretariat for International

The Brazilian Federal Revenue Service (RFB) has issued Interpretative Declaratory Act RFB No. 1 of 22 January 2026, published in the Official Gazette (DOU) on 23 January 2026, providing guidance on the deduction of foreign taxes paid by subsidiaries

Brazil has passed Law No. 15.329 of 7 January 2026, specifying the withholding tax (IRRF) rules for interest paid abroad on goods purchased in installments. The law amends Article 11 of Decree-Law No. 401 of 30 December 1968 and refers to the

The OECD has published the revised transfer pricing country profiles, including profiles for Bosnia and Herzegovina, Brazil, Costa Rica, Croatia, Greece, Iceland, Korea (Rep.), and Norway on 22 January 2026. These profiles focus on countries'

Switzerland has updated its list of jurisdictions for the automatic exchange of Country-by-Country (CbC) reports under the Multilateral Competent Authority Agreement on Automatic Exchange of Country-by-Country Reports (CbC MCAA). Decision No. RO