The OECD has announced that Brazil signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) on 20 October 2025. According to its provisional list of reservations and notifications, Brazil intends to have the MLI cover 26 of its tax treaties. For the MLI to become effective for a particular treaty, both parties to a treaty must have included the treaty as a covered agreement, and both must have completed the required procedures for the ratification of…