Brazil Ratifies Pending Tax Treaty with Colombia

Brazil has published Legislative Decree No. 193 of 2 September 2025, which provides for the ratification of the pending income tax treaty with Colombia. The treaty, signed 5 August 2022, is the first of its kind between the two countries. It will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.
Continue Reading