Brazil’s Lower House (Chamber of Deputies) approved the protocol amending the 2001 Brazil–Chile income tax treaty on 16 April 2025.
The protocol was signed on 3 March 2022 and adopted through Draft Legislative Decree No. 722/2024.
A tax treaty, also known as a Double Tax Agreement (DTA), is a bilateral arrangement between two countries designed to address double taxation on both passive and active income. These treaties typically establish the limits on how much tax each country can impose on a taxpayer’s income, capital, estate, or wealth.
