Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Brazil

Recent developments relating to MAP in Brazil prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• In 2022, new treaties were signed with Colombia, Norway, Poland and the United Kingdom in line with the Action 14 Minimum Standard. Furthermore, amending protocols were signed with China, Chile and India implementing the Action 14 Minimum Standard in those treaties.

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

18 October 2021 - https://doi.org/10.1787/30e8a050-en

Tax treaty network of Brazil

• 39 treaties, applicable to 40 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: not signed.

Table 1. State of play of Brazil's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
12	25	1

Source: OECD

Brazil's MAP programme

Organisation of competent authority function

• nine persons:

  • two heads of unit

  • seven persons working on MAP cases (all of which work on other tasks as well).

• contact persons for MAP requests:

  • Special Secretary of Federal Revenue of Brazil (competent authority of Brazil)

    Point of contact: International Relations Office (Asain)

    Address: Setor de Autarquias Sul, Quadra 3, Bloco “O”, Sala 805 CEP: 70.079-900 – Brasília/DF

    Email [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Manual Mutual Agreement Procedure, December 2018	https://www.gov.br/receitafederal/pt-br/acesso-a-informacao/legislacao/acordos-internacionais/map/manual-map_en.pdf (Section “How to initiate a MAP” to be referred to for form and content of a MAP request, including information requirements)
MAP profile	13 February 2019	https://www.oecd.org/tax/dispute/brazil-dispute-resolution-profile.pdf

Overview of Brazil's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-brazil.pdf for details with respect to Brazil's MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Brazil's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Brazil’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	42	7	7	42
Other cases	7	1	1	7
Total	49	8	8	49

Source: OECD

Table 4. Brazil’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	7	37.57	7	37.57
Other cases	0	N/A	1	46.75	1	46.75
All cases	0	N/A	8	38.72	8	38.72

Source: OECD