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Friday, November 1, 2013
Volume:
29
Issue:
11
Abstract:
On May 16, 2013, the Brazilian government ratified its tax information agreement with the United States, intended as a step towards a greater exchange of information and helping to alleviate some of the pressure experienced by Brazilian financial institutions as a result of FATCA’s provisions. The present article aims at examining the role that BRICS countries are playing in the new scenario emerged after the enactment of FATCA, with a special focus on Brazil.