The recently published Decree No. 12,226/24 regulated art. 24-C of Law No. 9,430/96 (included by Provisional Measure No. 1,262/24), which now allows, on an exceptional basis, the removal of the qualification of a jurisdiction with favored taxation or privileged tax regime, in the cases of countries/dependencies that promote national development through significant investments in Brazil.
Check out the complete material (available only in Portuguese) that our Tax team prepared about the decree here.
