The Finland - Brazil income tax treaty of 2 April 1996 entered into force on 26 December 1997 and becomes generally effective on 1 January 1998.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

For further information contact Carlos S Romero, Deloitte Touche Tohmatsu, Sao Paulo, Brazil on Tel: +55 11 257 0122, Fax: +55 11 258 8456.

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