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Brazil Approves Pending Protocol to Tax Treaty with Norway

|Treaty Development|Brazil-Norway
Brazil-Norway

On 5 October 2017, Brazil's Chamber of Deputies (lower house of congress) approved the ratification of the pending protocol to the 1980 income and capital tax treaty with Norway. The protocol, signed 20 February 2014, replaces Article 27 (Exchange of Information) to bring it in line with the OECD standard for information exchange. It will enter into force 30 days after the ratification instruments are exchanged and will apply on that date.

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