On 28 December 2018, Brazil’s Tax Authority published Normative Instruction 1,863 (NI 1,863). The main change introduced by NI 1,863 was the postponement of the deadline to disclose “final beneficiaries” of Brazilian investments by 180 days (for more information, see EY Global Tax Alert, Brazil: Deadline to disclose ”final beneficiary” to tax authorities is 31 December 2018, dated 10 December 2018). Such deadline was initially 31 December 2018.
EYG no. 012557-18Gbl
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