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HMRC internal manual

Double Taxation Relief Manual

Brazil: Agreement

An agreement (SI1968/572), covering only shipping and air transport, has effect from 1 January 1967.

The agreement provides an exemption for all income derived from the business of shipping and air transport in international traffic by United Kingdom undertakings engaged in such business from all taxes which are covered by the Federal income tax law in Brazil.

The agreement does not provide for tax credit relief.


The text of the Tax Treaty can be found via