On 5 December 2017, Brazil published in the Official Gazette the decree for the ratification of 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 to bring it in line with the OECD standard for information exchange. It is the first to amend the treaty, and will enter into force and appl…