The Inland Revenue Authority of Singapore has announced the signing of an amending protocol to the 2018 income tax treaty with Brazil on 17 April 2023, which includes certain corrections to the Portuguese version of the treaty. The protocol will enter into force once the ratification instruments are exchanged and will apply retroactively from the original effective dates of the treaty.
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Singapore and Brazil sign Protocol Amending the Agreement for Avoidance of Double Taxation
1. A Pro…