Brazil has published Legislative Decree No. 51 of 18 June 2019 in the Official Gazette, which provides for the ratification of the pending tax information exchange agreement with Jamaica. The agreement, signed 13 February 2014, is the first of its kind between the two countries and will enter into force once the ratification instruments are exchanged. It will apply for criminal tax matters on the date of its entry into force without regard to the taxable period to which the criminal tax matt…