Brazil Chamber of Deputies Approves Pending Protocol to Tax Treaty with South Korea

Brazil's Chamber of Deputies approved the ratification of the pending protocol to the 1989 income tax treaty with South Korea on 30 November 2017. The protocol, signed 24 April 2015, replaces Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange. The protocol will enter into force once the ratification instruments are exchanged, and will apply …
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