On 21 March 2018, Argentina's Senate approved the ratification of the pending protocol to the 1980 income tax treaty with Brazil. The protocol, signed 21 July 2017 ({News-2017-10-23/T/3-previous coverage}), is the first to amend the treaty. It will enter into force 30 days after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.