Brazilian Senate Approves Pending Protocol to Tax Treaty with Chile

On 3 September 2025, Brazil's Senate (upper house of the National Congress) approved the ratification of the pending protocol to the 2001 tax treaty with Chile. The protocol, signed 3 March 2022, is the first to amend the treaty. It will enter into force 30 days after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.
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