Tax Benefits Related to Investments in the Infrastructure Sector
Journal
Brazil
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2011 (Volume 13), No. 3
The Brazilian government enacted Provisional Measure 517 on 30 December 2010 which provides several tax benefits that are aimed at stimulating long-term investments in infrastructure projects. This article considers the main tax benefits that will be provided by this Provisional Measure.