CVM Resolution 175/22 represents a new regulatory framework for investment funds, modernizing the rules on the constitution, operation and disclosure of fund information and the provision of services to funds. The rule replaces and repeals 35 normative instructions and three resolutions issued by the Brazilian Securities and Exchange Commission (CVM).

In this ebook, we detail the changes brought about by the new regulations, which came into force on October 2, and their tax aspects.