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The Brazilian government enacted Law No. 14,801 on January 9, 2024 (“Law 14,801”), introducing the incentivized bond instrument.  Building on the success of incentivized debentures under Law No. 12,431/2011, Law 14,801 aims to attract foreign capital by providing tax incentives for international bond issuances by Brazilian companies. 

Incentivized bonds differ from local debt securities in that these are specifically targeted to non-resident investors, offering a zero percent Withholding Income Tax rate provided certain conditions are met. 

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