As one may not take both itemized deductions and a standard deduction, taxpayers generally choose the deduction that results in the lesser amount of tax owed.
Brazil is a federal presidential constitutional republic, based on representative democracy. The federal government has three independent branches: executive, legislative, and judicial. Executive power is exercised by the executive branch, headed by the President, advised by a Cabinet.
The federal constitution of Brazil states that the power to enter into treaties is vested in the president of Brazil and that such treaties must be approved by the Congress of Brazil (Articles 84, Clause VIII, and 49, Clause I).