On 21 February 2019, Brazil published Legislative Decree No. 8 of 2019 in the Official Gazette, which provides for the ratification of the pending protocol to the 1974 income tax treaty with Denmark. The protocol, signed 23 March 2011, replaces Article 23 (Methods for the Elimination of Double Taxation), including that both countries will generally apply the credit method for the elimination of double taxation, and that dividends received by residents of Denmark from Brazil will not be treat…