21.101 The first section of this chapter deals with the principal treaties in private international law to which Brazil is a party.
1. Double Taxation Treaties
21.102 Brazil has signed various treaties for the avoidance of double
taxation.1 Treaties are in force with the following countries: Sweden,2 Japan,3
Norway,4 Portugal,5 France,6 Belgium,7 Finland,8 Denmark,9 Austria,10
Germany,11 Spain,12 Italy,13 Luxembourg,14 Argentina,15 Canada,16
Ecuador,17 the Czech Republic and Slovakia,18 Hungary,19 the Netherlands,20
the Philippines,21 South Korea,22 India,23 China,24 Chile,25 and Israel.26
2. Treaties Relating to Negotiable Instruments
21.103 Brazil has adhered to the Geneva Conventions on uniform laws governing negotiable instruments. There are four conventions which were signed by various countries, including Brazil. They are:
(a) the convention relating to the uniform law on bills of exchange and promissory notes;
(b) the convention on conflict of laws in relation to bills of exchange and promissory notes;
(c) the convention on stamps on bills of exchange and promissory notes (this latter convention was also signed by the United Kingdom); and
(d) the convention on mutual cooperation as to the administration and enforcement of United States and Brazilian securities laws (also signed on July 1, 1988 by the United States Securities and Exchange Commission).