DT3900 - Double Taxation Relief Manual: Guidance by country: Brazil: Agreements in force
Title: Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Federative Republic of Brazil to Avoid the Double Taxation of Salaries, Wages and Other Remuneration Derived by a Member of the Crew of an Aircraft Operated in International Traffic
Signed: 2 September 2010
Statutory Instrument number: SI 2011 No. 2723
Entered into force: 21 February 2017
Has effect:
- in Brazil with respect to salaries, wages and other remuneration arising in the taxable year beginning 1 January 2018.
- in the UK, for any year of assessment beginning on or after 6 April 2018
The text of the agreement currently in force can be found at the following link: https://www.gov.uk/government/publications/brazil-tax-treaties
Title: Exchange of Notes Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Brazil for the Avoidance of Double Taxation on Profits Derived from Shipping and Air Transport
Signed: 29 December 1967
Statutory Instrument number: SI 1968 No. 572
Entered into force: 29 December 1967
Has effect:
- in the UK and Brazil with respect to income or profits concerned from 1 January 1967
The 1967 Shipping and Air Transport Agreement is supplemented by the Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Federative Republic of Brazil to Avoid the Double Taxation of Profits Derived from Shipping and Air Transport, signed on 27 July 2005. This agreement supplements the 1967 agreement by allowing Brazil to give full effect to the provisions of that earlier agreement. The 2005 agreement applies with effect from 1 January 1967, the date on which the 1967 has effect.