OFFSHORE INVESTMENT MARKET TRENDS

Abstract

This study analyzes contemporary trends in the offshore investment market, emphasizing regulation, fiscal aspects, and the prospects for the expansion of Brazilian capital in international contexts. The research, applied, exploratory, and descriptive in nature, was conducted using a qualitative methodology, based on bibliographic and documentary sources to understand the use of international financial structures as strategies for asset diversification and competitive strengthening. The findings show that domestic economic instability and high taxation have led investors to seek alternatives offering predictability and legal security in foreign jurisdictions. It was found that the clarity of fiscal rules, bureaucratic simplification, and accounting transparency are decisive factors for attracting capital and consolidating Brazil as a competitive participant in the global investment flow. The study concludes that the internationalization of resources should be understood as a legitimate instrument of economic integration and financial governance strengthening, highlighting that small structural and regulatory reforms can generate significant impacts on the country's competitiveness in the international scenario.