International treaty

Brazil: tax treaties

Tax treaties and related documents between the UK and Brazil.

Documents

Brazil-UK Shipping and Air Transport Agreement 2005 - in force

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Brazil-UK Shipping Air Transport Agreement 1967 (exchange of notes) - in force

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Details

Shipping and Air Transport Agreement 2005

The 2005 Shipping and Air Transport Agreement entered into force on 18 March 2009.

Shipping Air Transport Agreement 1967 (exchange of notes)

The 1967 Shipping and Air Transport Agreement entered into force on 29 December 1967 and is effective from 1 January 1967.

Aircrew agreement

The Double Taxation Agreement on the salaries of aircrew was signed on 2 September 2010 and entered into force on 21 February 2017.

The Agreement shall take effect in:

  • the UK for any year of assessment beginning on or after 6 April 2018
  • Brazil with respect to salaries, wages and other remuneration arising in the taxable year beginning 1 January 2018

Tax Information Exchange Agreements

Bilateral agreement between the UK and Brazil for co-operation in tax matters through exchange of information - not in force.

Published 8 January 1999
Last updated 21 March 2017 + show all updates
  1. An amended version of the Brazil/UK tax treaty: aircrew agreement has been added to this page.
  2. First published.