The treaty generally affects withholding taxes and other income taxes. For taxpayers in Brazil, the treaty's effective date may prove controversial.In Decree 11,109, dated 29 June 2022, Brazil promulgated its income tax treaty with Singapore, which was previously signed in 2018. As Singapore already ratified the treaty, Brazil's promulgation is the final step in making the treaty fully effective.Effective dates of Brazil-Singapore treatyArticle 30 governs the treaty's effective dates. For Brazilian taxpayers, the treaty applies to withholding taxes on income paid, remitted or credited on or after the first day of January following the date upon which the treaty enters...