A note of the Ministry of Foreign Affairs was published in the Official Gazette on 5 July 2018, reporting that the Amendment Protocol (the Protocol) to the Argentina-Brazil Double Taxation Treaty will enter into force on 29 July 2018.

The Protocol was previously approved by the legislative branch of both countries, and amended, among other things, the existing permanent establishment, interest, royalties, double taxation, exchange of information and limitation of benefits provisions.

According to the terms of the Protocol, it will be applicable as from 1 January 2019.