The Brazilian tax administration (Receita Federal do Brasil—RFB) published an updated version of FATCA reporting guidance, and this updated guidance was publicly released on 14 April 2016.
Read text of the FATCA guidance (Portuguese) [PDF 1.77 MB]
The updated version of the Brazilian FATCA guidance contains information about required reporting obligations and sets forth details for implementing the “SHA-2 hash” algorithm that replaces the “SHA-1 hash” algorithm.
Read an April 2016 report [PDF 90 KB] prepared by the KPMG member firm in Brazil
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