On 6 November 2015, the Brazilian government approved for ratification the pending protocol to the 1988 income tax treaty with India. The protocol, signed 15 October 2013, replaces Article 26 (Exchange of Information) of the treaty, bringing it in line with the OECD standard for information exchange. It is the first to amend the treaty, and will enter into force and apply 30 days after the rati…