The UK has published the Double Taxation Relief and International Tax Enforcement (Brazil) Order 2023, which was made on 19 July 2023 and provides for the ratification of the income and capital tax treaty with Brazil. The treaty, signed 29 November 2022, is the first of its kind between the two countries and will enter into force once the ratification instruments are exchanged. It will apply in Brazil from 1 January of the year following its entry into force, and in the UK from the first day of the second month next following its entry into force in respect of...