The new income tax treaty between Brazil and Finland, signed on 2 April 1996, was ratified by Brazil through Legislative Decree 35/97 and published in the Official Gazette of 20 August 1997.

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.