Brazil has published Decree No. 12.863 of 2 March 2026, which promulgates the amending protocol to the 2001 income tax treaty with Chile. The Decree entered into force on 3 March 2026, confirming the entry into force of the amending protocol on 30 October 2025. The protocol, signed 3 March 2022, is the first to amend the treaty and applies from 1 January 2026 (previous coverage).