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In brief Brazilian taxpayers can already submit their Declaration of Foreign Assets, which is due on 5 April 2021, to the Brazilian Central Bank (DCBE). The declaration must be filed by individuals or legal entities resident, domiciled or headquartered in Brazil, with foreign assets in the amount equal to or greater than: (i) USD 1 million on 31 December 2020; and (ii) USD 100 million on 31 March, 30 June and 30 September of each year base. Please note that until last year, this threshold amount was USD 100,000 for the annual statement. Besides the information already required by the Brazilian Central Bank, there are new fields included this year for individuals who own 10% or more interest in foreign companies. In particular, information about the decomposition of the company’s results will be requested, more specifically information about: (i) the results of non-recurring items; (ii) the results of revaluation of assets or liabilities (e.g., impairment); and (iii) the results f

Rossi watanabeBrazilian central bankIndividual income taxBitcoin cashEstate final taxTrench rossi watanabeரோஸி வாடேநாப்ய்பிரேசிலியன் மைய வங்கிதனிப்பட்ட வருமானம் வரிபிட்காயின் பணம்அகழி ரோஸி வாடேநாப்ய்