Brazil has published Ordinance No. 3311 of 20 December 2017, which sets out the selection criteria for the differentiated and special tax monitoring programs for 2018. Differentiated tax monitoring involves periodic evaluations of a taxpayer's tax behavior and collection of taxes to identify any inconsistencies. If inconsistencies are identified, the taxpayer is listed as a priority for auditing purposes. Special tax monitoring applies only for large corporate taxpayers and involves addition…