Brazil has published Ordinance No. 2176/2018, which sets out the selection criteria for the differentiated and special tax monitoring programs for 2019. 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 additional actions to e…