Our eBook provides detailed insights into the new legislation on the subject.
Published on January 10, 2024, Law No. 14.801/24 introduces a new type of debenture in the infrastructure sector, with specific tax benefits and significant modifications to Law No. 12.431/11. With the expectation of lower interest rates and the attraction of new investors, the legislation promises to transform the infrastructure capital market.
Our eBook details the legislative changes, highlighting the creation of infrastructure debentures and changes in the rules relating to specific Brazilian investment funds, such as FIP-IE, FIP-PD&I, and FI-Infra.
- Understand who can issue infrastructure debentures, the tax benefits for issuers and debenture holders, as well as the associated responsibilities and prohibitions.
- Explore the changes in taxation, the conditions for investments in environmental or social projects, and the alterations in the investment fund regime.
