Solution : https://service.sap.com/sap/support/notes/903749 (SAP Service marketplace login required)
Key words : 
parameter  type      optional  typingmethod  associatedtype iv_mode    importing, importing parameter iv_mode, condition based tax calculation, sending condition records, condition records, transaction j1btax, receiving system, j1btax reason, prerequisites note 842936, solution add
Related Notes : 
       
| 1298547 | J_1B_MIGRATE_TAX_RATES: table A346, field Valid To incorrect | 
| 912036 | Brazil:No transport of shortened condition validity periods | 
| 910834 | Valid-to date not udpated in condition header via J1BTAX |