BRICS Tax LawOBSERVATORY
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Research tool · BRICS-11

BRICS double-tax treaty matrix

Current comprehensive agreements for taxes on income (and capital where covered).

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BRRUINCNZAEGIRAESAETID
BR×DDDDD—D———
RUD×DDDDDDDDD
INDD×DDDDDDDD
CNDDD×DDDDDDD
ZADDDD×DDDDDD
EGDDDDD×—DDDD
IR—DDDD—×———D
AEDDDDDD—×DDD
SA—DDDDD—D×DD
ET—DDDDD—DD×—
ID—DDDDDDDD—×

Pairs without a comprehensive treaty

Brazil–Iran; Brazil–Saudi Arabia; Brazil–Ethiopia; Brazil–Indonesia; Egypt–Iran; Iran–United Arab Emirates; Iran–Saudi Arabia; Iran–Ethiopia; Ethiopia–Indonesia.

Iran: source qualification

Iran’s tax-administration portal was unavailable from the collection environment. The Iran row is therefore based on the open treaty-text archive “Maliat Man” and then cross-checked against the current official register of each counterpart. The archive contains Russia, India, China, South Africa and Indonesia; it does not contain Brazil, Egypt, the UAE, Saudi Arabia or Ethiopia. It is an open secondary source, not an Iranian government register.

Source record and audit

Open the bilateral audit and source snapshots