Brazil’s provisional measure 795/2017 was turned into Law 13.586 / 2017, as published in the Official Journal of 29th December 2017. Provisional Measure 795/2017, initially released on 18th August 2017, provides for the tax treatment of exploration and development activities in the field of oil or natural gas; establishes a special tax regime for the exploration, development and production of oil, natural gas and other fluid hydrocarbons. This Law entered into force on the date of its publication and effects from 1st January 2018.
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