The amending protocol to the 2001 income tax treaty between Brazil and Chile entered into force on 30 October 2025. The protocol, signed 3 March 2022, is the first to amend the treaty and includes the following main changes:

• The title and preamble are replaced in line with OECD BEPS standards;
• Article 1 (Personal Scope) is replaced, including the provision that income derived by or through an …