Brazil's Federal Revenue Department (RFB) has launched a public consultation on amendments to Normative Instruction RFB No. 1,396 of 2013 in regard to the automatic exchange of information on tax rulings in line with BEPS Action 5 and additional related information that may be required from taxpayers. The exchange will include information on tax rulings in relation to transfer pricing, preferential regimes, permanent establishment issues, and any other rulings that may be considered harmful a…