The amending protocol to the 1986 income tax treaty between Brazil and the Slovak Republic was signed on 10 December 2024. The protocol is the first to amend the treaty and includes the following changes:

• The title and preamble are replaced in line with BEPS standards;
• Article 1 (Personal Scope) is replaced with updated provisions;
• Paragraph 2 of Article 2 (Taxes Covered) is replaced, providin…