Brazil’s Congress has approved the 2022 Brazil-Norway Income Tax Treaty through Legislative Decree No. 273 of 2024, which was published in the Official Gazette (Issue No. 247) on 24 December 2024.
Signed on 4 November 2022, the agreement with Norway aims to avoid double taxation of income and prevent tax evasion and avoidance.
Once enacted, this new agreement will replace the 1980 tax treaty between Brazil and Norway as amended by the 2014 protocol.