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Loi n° 2025-16 du 27 septembre 2025 portant Code des Investissements, published in Journal Officiel du Sénégal n° 7853 du 2 octobre 2025, is the first major horizontal recodification of Senegal's investment framework in 21 years, fully repealing and replacing the Loi n° 2004-06 du 6 février 2004 portant Code des Investissements. Enacted under the Faye-Sonko administration as part of the September 2025 modernisation package (companion to the parallel General Tax Code recodification), the law introduces a digital single-window with a 10-business-day processing guarantee, territorial fiscal and customs stability regimes differentiated by region (3 years for Dakar/Thiès, 5 years for other regions), expanded eligible-sector coverage, and statutory local-content integration mandates to strengthen SME participation. Existing investor protections — national treatment, free capital transfer, and nationalisation/expropriation guarantees — are maintained and modernised. The law structurally aligns the investment framework with Vision Sénégal 2050 sustainable-development requirements.

Paraguay promulgated Ley Nº 7548/2025 on 8 September 2025, establishing a modernised fiscal-incentive regime for national and foreign investment that replaces the 35-year-old Ley 60/90 framework. The statute extends IDU (dividend-distribution tax) exemptions to domestic investors — equalising treatment with foreign-owned enterprises for the first time — and provides customs-duty and VAT exemptions on capital goods, raw materials, and inputs for qualifying investment projects approved via bi-ministerial resolution by MIC and MEF. The law is the third pillar of Paraguay's September 2025 industrial-policy reset, companion to Ley 7546/2025 (electronics sector strategy) and Ley 7547/2025 (maquila regime overhaul), and anchors the Peña administration's FDI-promotion architecture with explicit fiscal-stability guarantees and tiered regional/sectoral premium support.

On 22 August 2025 Brazil's national development bank BNDES detailed the credit and guarantee component of the "Plano Brasil Soberano," the federal government's response to the US 40% IEEPA tariff on Brazilian goods (Executive Order 14323). BNDES opened roughly BRL 40 billion (~USD 7.3bn) in subsidised working-capital and investment credit lines — BRL 30bn drawn from the Export Guarantee Fund (FGE) and BRL 10bn from the bank's own resources — capped at BRL 150 million per company, plus a further ~BRL 12bn across a complementary emergency line and PEAC FGI Solidário credit-guarantee cover, taking the package to roughly BRL 72 billion (~USD 13.2bn). Eligibility is prioritised for exporters that lost 5% or more of gross revenue to the US tariffs, with more favourable terms for those above a 20% exposure threshold. Congress subsequently passed Medida Provisória 1.310/2025 (published 1-2 September 2025), opening a BRL 30 billion extraordinary budget credit to fund the package; BNDES began accepting applications under the credit lines on 18 September 2025.

The National Assembly of the Lao PDR adopted the amended Law on Investment Promotion (No. 62/NA) on 28 June 2024; it entered into force on 16 December 2024, replacing the 2016 Investment Promotion Law and the 2019 Article-12 amendment. The statute spans 13 parts and 109 articles (62 amended, 32 new) and establishes the foundational legal architecture for domestic and foreign investment in Laos, setting out promotion categories, fiscal-incentive regimes, one-stop-service approval pathways, and investor-protection guarantees. Key reforms tighten the framework for large strategic-sector FDI in mining and hydropower — requiring partial state ownership — while expanding CIT/tax-holiday and customs-duty exemptions by SEZ category and sector-promotion zone. The law operationalises the Investment Promotion and Management Committee (IPMC) as the one-stop regulatory authority, enhancing alignment with the Lao-China Railway-driven Chinese-FDI surge and positioning Laos within the ASEAN horizontal investment-promotion reform wave.

Tunisia's Finance Law for 2024 (Loi Nº 2023-52, promulgated 22 December 2023) introduces a 4-year full exemption from corporate income tax (IS) and personal income tax (IR) for newly created enterprises that obtain an investment declaration certificate during 2024 or 2025. Qualifying enterprises must commence effective operations within 2 years of the declaration date and maintain Tunisian-standard accounts; excluded sectors include financial services, conventional energy, mining, real-estate promotion, commerce, and telecoms operators. The measure is Tunisia's principal post-Loi 2016-71 targeted investment-attraction instrument and opens the IPTM register's first Tunisia-issuer action, closing a full-geographic blank in MENA/Maghreb coverage.

Tunisia's foundational horizontal investment statute, adopted by the Assemblée des représentants du peuple on 17 September 2016 and promulgated by President Béji Caïd Essebsi on 30 September 2016 (JORT N° 82, 7 October 2016), replacing the 1993 Code d'incitations aux investissements after 23 years. The law enshrines freedom of investment for domestic and foreign investors (Article 4), creates the Instance Tunisienne de l'Investissement (TIA) as a single one-stop-shop for projects between TND 15–50 million, and establishes the Conseil Supérieur de l'Investissement chaired by the Head of Government. A tiered fiscal-incentive scheme via the Fonds Tunisien de l'Investissement (FTI) rewards regional-development location, job creation, and technology-transfer commitments. The law entered into force on 1 April 2017 per Article 27 transitional provisions; the negative-list approach defining activities subject to prior authorisation was operationalised by Décret gouvernemental n° 2018-417 of 11 May 2018.