Brazil’s Chamber of Deputies (lower house of the National Congress) has ratified the pending protocol to the 1991 income tax treaty with China on 19 November 2024.
The protocol has been submitted to the Senate for approval.
Signed on 23 May 2022, this protocol is the first amendment to the treaty. It will take effect 30 days after the exchange of ratification instruments and will apply from 1 January 1 of the year following its enactment.
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