On February 2, 2026, the Organization for Economic Co-operation and Development (“OECD”) published on its website the Manual on Effective Mutual Agreement Procedures for 2026 (referred to as “MEMAP 2026”).
Brazil has enacted Law 15,270/2025 (published Nov 27, 2025), reintroducing withholding income tax on dividends after nearly three decades of exemption.
