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Resolution defines investment entity and credit rights
December 22nd, 2023
The National Monetary Council (“CMN”) Resolution No. 5,111 of December 21, 2023 (“Resolution”) was published, regulating the concept of an investment entity in qualifying investment funds not subject to the new periodic taxation and the 0% income tax rate for non-resident investors. The Resolution also defines credit rights considered in the portfolio of Credit Rights Investment Funds (“FIDC”).
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For additional comments on the recent changes to tax legislation, see also the following alerts:
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Tax Capital Markets Investment Funds and Asset Management Alternative Investments
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