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Congratulations on the excellent clarification. It is difficult to find information on this subject. My question is about income received in Portugal from an employment contract, in the Brazilian income tax return. I've been living in Portugal for 4 years and I'm interested in maintaining double taxation, both in Brazil and here in Portugal, but I've never declared my income from Portugal on my Brazilian tax return. What do I need to do to regularize this issue and what tax will be levied on this money? Thank you very much!