Legal Articles

Brazil's House Commission Questions Brazil-U.S. Tax Information Exchange Agreement
Brazil's House Commission of Constitution and Justice is reviewing and debating Legislative Decree Project (Projeto de Decreto Legislativo, or PDC) 413/2007, which introduces the tax information exchange agreement signed by Brazil and the United States in Brasilia on March 20, 2007, into Brazil's legal system. (For the agreement, see Doc 2007-8185 or 2007 WTD 63-10 .) What should be a mere formal review and approval of an international agreement is becoming a sovereignty issue at Brazil's House of Representatives, which may lead to the full rejection of the agreement by the Brazilian Congress. Some lawmakers argue that the agreement is unconstitutional and illegal. PDC 413/2007 was submitted by the executive branch to the House of Representatives on December 20, 2007. On June 18, 2008, the House Commission of Finance and Taxation approved the PDC with no major debate or questions.

Brazil | 07/17/2008

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American Institute for Legal Education: SUMMER PROGRAMS
United States | 07/14/2008 – 08/15/2008

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