Brazil’s Congress has approved the amending protocol to the Brazil-China Income Tax Treaty (1991) through Legislative Decree No. 170/2025 on 5 May 2025. The Legislative Decree No. 170/2025 was published in the Official Gazette No. 83 on 6 May

Brazil’s Congress has approved the amending protocol to the Brazil-Sweden Income Tax Treaty (1975) through Legislative Decree No. 167/2025 on 5 May 2025. The legislative Decree No. 167/2025  was published in the Official Gazette No. 83 on 6

Argentina's Senate approved the law to ratify the Multilateral Convention on Tax Treaty Measures to Prevent Base Erosion and Profit Shifting (MLI) on 7 May 2025. The Chamber of Deputies approved it in October 2024. Once the internal

Argentina’s tax authority (ARCA) has announced changes to the income tax advance payment regime on 30 April 2025 through General Resolution 5685/2025, which was published in the Official Gazette the same day. As per the amendment, companies

Argentina’s tax authority (ARCA) has announced a payment plan under General Resolution 5684/2025 for tax debts from incorrectly calculated losses on 30 April 2025. In Argentina, tax losses can be carried forward for up to five years. ARCA

Brazil and Saudi Arabia are negotiating their first-ever income tax treaty and an investment protection agreement (IPA), according to a recent update from the Brazilian Senate. The proposed agreements aim to prevent double taxation and encourage