The amendment to the 1991 Brazil-China Income Tax Treaty takes effect on 14 June 2025.
The amending protocol to the Brazil-China Income Tax Treaty (1991) will take effect on 14 June 2025, however withholding and other taxes will take effect on 1 January 2026.
Signed on 23 May 2022, this protocol is the first amendment to the treaty.
Earlier, Brazil’s Congress approved the amendment protocol to the Brazil-China income tax treaty on 5 May 2025.
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