Em 9 de janeiro de 2024, foi promulgada a Lei nº 14.801 ("Lei 14.801"), que criou o regime jurídico dos chamados “bonds incentivados”, aplicável a títulos de dívida emitidos no exterior por empresas brasileiras para...more
The Brazilian government enacted Law No. 14,801 on January 9, 2024 (“Law 14,801”), introducing the incentivized bond instrument. Building on the success of incentivized debentures under Law No. 12,431/2011 (“Law 12,431”), Law...more
As emissões de dívidas sustentáveis por empresas brasileiras nos mercados doméstico e internacional têm aumentado substancialmente. No exterior, o volume combinado de títulos verdes, sociais e sustentáveis emitidos por...more
7/16/2025
/ Brazil ,
Capital Markets ,
Capital Raising ,
Climate Change ,
Environmental Social & Governance (ESG) ,
Financial Institutions ,
Financial Markets ,
Financial Services Industry ,
Green Bonds ,
Investment ,
Sustainability
Sustainable debt issuances by Brazilian companies in both domestic and international markets have steadily increased. Abroad, the combined volume of green, social, and sustainability bonds issued by Brazilian corporates,...more
7/16/2025
/ Bonds ,
Brazil ,
Capital Markets ,
Debt ,
Environmental Social & Governance (ESG) ,
Financial Services Industry ,
Green Bonds ,
Investment ,
Regulatory Requirements ,
Sustainability ,
Sustainable Finance
Novo decreto estabelece regras que deverão ser observadas para o enquadramento de projetos como prioritários, reforçando a intenção de priorizar o enquadramento automático, com dispensa de análise prévia pelos ministérios...more
4/4/2024
/ Brazil ,
Debentures ,
Energy Projects ,
Incentives ,
Infrastructure ,
Investment ,
Oil & Gas ,
Public Projects ,
Tax Benefits ,
Telecommunications ,
Transportation Corridor
Below we list some key tax legislative changes that are relevant to new investments in infrastructure projects and that are already in force or have been announced by the government and are under discussion in the National...more
1/22/2024
/ Bonds ,
Brazil ,
Debentures ,
Infrastructure ,
International Tax Issues ,
Investment ,
Investment Funds ,
Tax Benefits ,
Tax Liability ,
Tax Planning ,
Tax Reform
New Law No. 14,801/2024 creates infrastructure debentures, changes rules for incentivized debentures and investment funds in the sector, including tax guidelines, and promotes incentives for raising funds through the issuance...more
1/18/2024
/ Brazil ,
Capital Raising ,
Debentures ,
Debt Securities ,
Economic Development ,
Financing ,
Infrastructure ,
Investment ,
Investment Funds ,
Sustainable Projects ,
Tax Benefits