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Changes on rules of non-resident investors in Brazilian FIPs

On October 3, 2023, the Chamber of Deputies approved Bill 4,188, known as the legal framework for guarantees. Among other provisions, the PL changes the requirements for the benefit of the zero rate of Income Tax Withheld at Source - IRRF on investments in Investment Funds in Participations or FIPs by Non-Resident Investors - INR.

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