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In addition to tax incentives available to all business activities (Section 3.3.1), Brazil continued to provide ten tourism-specific financing programmes to cope with the high demand from the mega events hosted during the review period. These programmes, which provide concessional or administered interest rate loans to investors, are: (...) FNO – Financing Programme for the Sustainable Development of the Amazon (Tourism); (...)

Credit lines offered by BNDES encompass long term financing for the development of investment projects and for the commercialization of new machines and equipments, as well as the financing of Brazilian exports, taking into account ethical, environmental and sustainable development principles. 

To date, of 456 WTO disputes, Brazil participated in 114 – 26 as complainant, 14 as respondent and 74 as a third party. Most of the cases dealt with issues that are at the core of the multilateral trading system, such as: the protection of the environment (Brazil – Tyres) and public health (EU – Generic Drugs); granting of subsidies both to industrial (Canada – Aircraft) and agricultural goods (EU – Sugar and US - Upland Cotton) and the application of trade restrictive measures by developed countries (US - Orange Juice).

Brazil remains committed to providing South-South trade-related cooperation within the WTO Aid-for-Trade (AFT) initiative, particularly in Africa, Latin America, and the Caribbean. Brazil's AFT strategy is focused on the biofuels , agriculture, and energy sectors. 

 Brazil's current cooperation strategy is focused on climate change and green growth. The majority of its resources will be directed towards biofuels and agriculture in Africa, Latin America, and the Caribbean. 

The movement towards electronic procedures for filing documents and fulfilling taxn obligations continued apace. Implementation of the Public System of Digital Bookkeeping (SPED)started in 2007. Among the instruments developed under the SPED, there is the DigitalBookkeeping, which aims to replace paper bookkeeping, and the Electronic Invoice Project (NF-e),which aims to replace paper invoices. By the end of 2012, more than 6 billion electronic invoices had already been issued.The main benefits of these measures for the taxpayer are cost reduction, the simplification and rationalization of tax compliance and reduced paper consumption, as well as standardization of information and preservation of the environment.

The main FTZ is the Manaus Free Trade Zone (ZFM), in the Amazon region. Companies established in the ZFM are granted tax exemptions by the federal and state governments. One of the main requirements for the concession of these benefits is observing PPB criteria; there are also a number of environmental  and social requirements.

One of the main requirements for the concession of these benefits is observing the Basic Productive Process (PPB) criteria, for which firms need to undertake agreed local manufacturing steps for specific products, and provide a detailed description of the various stages of assembly, preparation, and transformation of inputs used in the production of manufactured products. A number of environmental and social requirements must also be met for a project to be eligible.

Municipal government incentives are also granted an exemption for ten years of the Tax on Urban Real States Property (IPTU), the public cleaning and conservation tax, and of business taxes.

The beneficiaries are exempt from import licence requirements or any other federal agency authorization for imports and exports, except for those related to sanitary controls, national security, and environmental protection.