L\u2019Accordo tra la Svizzera e il Brasile sullo scambio di informazioni in materia fiscale \u00e8 entrato in vigore il 4 gennaio 2019. Le sue disposizioni si applicheranno dal 1\u00b0 gennaio 2020.<\/p>\n
L\u2019Accordo sullo scambio di informazioni in materia fiscale (\u00abTax Information Exchange Agreement\u00bb, TIEA) disciplina lo scambio di informazioni in materia fiscale su domanda. Si tratta del decimo TIEA posto in vigore dalla Svizzera. Le disposizioni dell\u2019Accordo si applicheranno alle domande di informazioni riferite agli anni fiscali che iniziano il 1\u00b0\u00a0gennaio 2020, o dopo tale data.<\/p>\n
Entrambi i Paesi intendono rafforzare ulteriormente la cooperazione in materia fiscale con una Convenzione per evitare le doppie imposizioni (CDI). La CDI \u00e8 stata firmata e si trova ora al vaglio del Parlamento.<\/p>\n
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Exchange of information agreement between Brazil and Switzerland enters into force\u00a0 \u00a0\u00a0<\/strong><\/p>\n 4 January 2019, Switzerland and Brazil ratified the \u201cTax Information Exchange Agreement (TIEA)\u201d. This agreement authorizes the two countries to exchange information on a specific request coming from the tax authorities of the respective signatories countries.<\/p>\n The Parliaments of the two countries involved already gave the authorization for the signature in 2016 with the scope to delete the Switzerland from the Brazilian black list and give more economic and legal certainty to the investments.<\/p>\n This signature represent also an important step forward for the ratification of the double tax treaty between the two countries that is pending since 2018.<\/p>\n Based on the TIEA, the two countries starting from 2020 will exchange tax information on request.<\/p>\n ______________________________________________________________________________________________________<\/p>\n