AT A GLANCE -
Law 15,042/24 (the “Consumption Tax Reform”) was a milestone for the regulation of Brazil's carbon market. It established the regulated market called the Brazilian Emissions Trading System (SBCE), recognized...more
The Brazilian Federal Government has enacted and published Law No. 14.990/2024, which establishes the Low-Carbon Hydrogen Development Program (PHBC), in line with similar international policies such as the US Inflation...more
On Friday, August 2, 2024, Law No. 14.948/2024 was sanctioned and published, establishing the legal framework for low-carbon hydrogen in Brazil. This legislation, dedicated exclusively to the regulation of one of the main...more
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
No dia 6 de março, a Comissão de Agricultura (CRA) aprovou o Projeto de Lei nº 699/23 (PL 699/2023), que propõe a instituição do Programa de Desenvolvimento da Indústria de Fertilizantes (PROFERT). De acordo com o PL...more
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
Several new rules were approved on December 28, 2023, all extremely relevant to tax law. Our tax team summarizes some of the more relevant new rules...more