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    Hello, Vinicius!

    Congratulations on the excellent and enlightening article, which is undoubtedly the best and most complete on such a complex subject.

    I have been working and living in the United Arab Emirates since October 2012, when I generated the CSD. However, due to lack of knowledge, I ended up not submitting the DSDP, and 10 years have passed. Would it still be possible to submit it even if the 5-year deadline had passed? I'm trying to open a CDE bank account in Brazil and the bank is asking me for the DSDP.

    In your experience and understanding, does the fact that I have issued the Communication of Definitive Departure already characterize me as a non-tax resident in Brazil?

    Thank you

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Hi, I'm Vinicius Tersi, a specialist in international tax law.

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