The Inland Revenue Authority of Singapore has announced the entry into force of the amending protocol to the 2018 income tax treaty with Brazil on 12 November 2025. The protocol, signed 17 April 2023, is the first to amend the treaty. This Protocol corrects minor translation discrepancies in the Portuguese text of the treaty, specifically Paragraph 4 of Article 11 (Interest) and Paragraph 7 of the final protocol signed with the treaty. Paragraph 4 of Article 11 provides a withholding tax exe…