Investment Funds 2025

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

Bruna Marrara specialises in tax law, specifically providing consultancy related to direct taxes and international taxation. Her practice mostly consists of the structuring of investment

Thales Saito specialises in financial transactions, M&A, banking regulations, securitisation of receivables, incorporation of investment funds, derivatives and exchange

acquisitions in Brazil, corporate reorganisations, the analysis of tax impacts arising from alternatives for raising funds and financial and capital markets transactions, in addition to the provision of support on the identification of the different business models adopted in infrastructure projects. She has previous experience in the renewable, food and beverage, mining, sugar and alcohol, telecoms, agribusiness and infrastructure sectors. Machado Meyer Advogados Rua José Gonçalves de Oliveira 116 – 5th floor 01453-050 São Paulo, SP Brazil Tel: +55 113 150 7000 Fax: +55 113 150 7071 Email: machadomeyer@machadomeyer.com.br Web: www.machadomeyer.com.br

regulations. His practice encompasses the rendering of legal assistance to local and international clients in the negotiation and implementation of corporate and financial transactions of different structures, including those related to the incorporation of investment funds and regulated activities.

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