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Brazil s New Tax Rules for Infrastructure Investments | Mayer Brown

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.

Mayer brownNational congressInfrastructure debenturesInfrastructure equity investment fundsOld regimeNew infrastructure debenturesFederal executiveWithholding income taxInfrastructure investment fundsFederal executive branchSpecial purpose

Brazil Tax News: Laws, Provisional Measures, Normative Instructions, and Bill of Law Approved at End of December 2023 | Mayer Brown

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.

Mayer brownInfrastructure equity investment fundNational congress onNational congressEvents sector emergency resumption program perseParticipation investment fundInnovation intensive economic production equity investment fundBrazilian supreme courtProvisional measureSocial security contributionGross revenueEmployer social security contributionEvents sector emergency resumption programWestern amazonManaus free trade zoneConstitutional amendment

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