Investment Funds 2025

BRAZIL

Colombia

Ecuador

Brazil

Peru

Brasilia

Bolivia

Law and Practice Contributed by: Guilherme Bueno Malouf, Luciana Costa Engelberg, Bruna Marrara and Thales Saito Machado Meyer Advogados

Rio de Janeiro São Paulo

Paraguay

Chile

Argentina

Contents 1. Market Overview p.50 1.1 State of the Market p.50 2. Alternative Investment Funds p.50

2.1 Fund Formation p.50 2.2 Fund Investment p.55

2.3 Regulatory Environment p.56 2.4 Operational Requirements p.59

2.5 Fund Finance p.60 2.6 Tax Regime p.60 3. Retail Funds p.63 3.1 Fund Formation p.63 3.2 Fund Investment p.65

3.3 Regulatory Environment p.65 3.4 Operational Requirements p.67

3.5 Fund Finance p.67 3.6 Tax Regime p.68 4. Legal, Regulatory or Tax Changes p.70 4.1 Recent Developments and Proposals for Reform p.70

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