Brazil

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tax residency corrected

For the stated temporary-visa/no-local-employment context, PwC uses 183 days within 12 months.

Tax-residence trigger corrected
Brazil residence is context-specific and rolling-period based for the modeled temporary-visa case, not a context-free day rule.
Netherlands treaty reality confirmed
The Dutch Treaty Database lists an in-force Netherlands-Brazil income-tax double-tax treaty entry; personal applicability remains advisor-bound.
Fiscal anchor suitability not_applicable_to_current_model
Brazil is modeled as a possible rotation/cost jurisdiction, not a fiscal anchor.