Brief

"On February 22, 2024, the Federal Revenue Service published Instructional Normative RFB No. 2235/2024, specifying tax benefits for infrastructure debentures. This update modifies and clarifies provisions from IN RFB No. 1.700/2017, aligning with Law No. 14.801/2024. Key changes include the definition of 'interest' in debentures and benefits for companies issuing these securities."

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Federal Revenue Service (Receita Federal)

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