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Brazil Chamber of Deputies Approves Pending Protocol to Tax Treaty with South Africa

21 November 2017

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Treaty Development

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Brazil-South Africa

Brazil's Chamber of Deputies reportedly approved the ratification of the pending protocol to the 2003 income tax treaty with South Africa on 10 November 2017. The protocol, signed 31 July 2015, replaced Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange. The protocol will enter into force 30 days after the ratification instruments are exchanged, and will apply from that date.