From Brazil: Brazilian Second Offshore Disclosure Program Ending Soon
The government of Brazil has announced July 31, 2017 as the due date for taxpayers, including individuals and commercial entities, to report foreign held assets and investments that have not been duly reported in the past. The corresponding tax and penalty on non-reported assets are set at 35.25% and allows not only a tax but also a criminal amnesty to some financially-related crimes.
The program is the second in its type held in roughly one year. The 2016 first installment that ran from April to October 2016 recorded approximately 25,000 filers and accounted for almost $14 billion USD on tax and fees collection.