»Ê¹ÚÌåÓýapp

Air Crews

»Ê¹ÚÌåÓýapp agreement provides that salaries, wages and other remuneration derived by a resident of the UK in respect of an employment as a member of the crew of an aircraft operated in international traffic is taxable only in the UK. »Ê¹ÚÌåÓýapp agreement includes provision for resolving circumstances whereby individuals are resident in the UK and in Brazil.

»Ê¹ÚÌåÓýapp text of the treaty itself should be consulted for the full details. »Ê¹ÚÌåÓýapp text of the treaty can be found on gov.uk.

Shipping and Air Transport

»Ê¹ÚÌåÓýapp agreement provides an exemption for all income derived from the business of shipping and air transport in international traffic by UK undertakings engaged in such business from all taxes which are covered by the Federal income tax law in Brazil.