BRAZIL Law and Practice Contributed by: Ihury Bastos Pereira Darmont, Filipe Starzynski, Karyn Yoshisaki, Ariel Goldstein and Artur Marangoni Cabral Fagundes, Darmont Advogados
tions, and guidelines from the Brazilian Federal Rev - enue Service. The enactment of Law No 14,754/2023, which signifi - cantly changed the tax regime applicable to invest - ment funds, illustrates the recent trend by lawmak - ers to review the tax treatment applicable to different types of investment vehicles and their investors, both resident and non-resident.
52 CHAMBERS.COM
Powered by FlippingBook