According to a joint communiqué published by Brazil's Ministry of Foreign Affairs, officials from Brazil and Mexico met on 28 April 2023 to discuss bilateral relations, including their interest in continuing negotiations for an amending protocol to the 2003 income tax treaty between the two countries. As previously reported, negotiations for an amending protocol first began in 2018 to incorporate the minimum BEPS standards. Any resulting protocol will be the first to amend the treaty and must be finalized, signed, and ratified before entering into force.