Signed 3 March 2022, this is the first amendment to the 2001 Brazil–Chile income tax treaty.
Brazil’s Senate (the upper house of parliament) approved the ratification of the protocol amending the 2001 tax treaty with Chile on 3 September 2025.
Signed on 3 March 2022, it will take effect 30 days after the exchange of ratification instruments and apply from 1 January of the following year.
Earlier, Brazil’s Lower House (Chamber of Deputies) approved the protocol amending the 2001 Brazil–Chile income tax treaty on 16 April 2025.
