Venezuela published Decree No. 4838, Decree No.4839, Decree No. 4840, and Decree No. 4841 in Official Gazette No. 6.756 of 10 August 2023, which provide for the establishment of four new special economic zones and related tax incentives with a focus on production sectors, including production for export. The incentives include an income tax refund for resident and non-resident companies, as well as public companies and mixed entities, that carry on economic activities in an SEZ and have concluded an agreement with the respective SEZ authority. The refund is provided as follows, depending on the SEZ: Tortuga Island SEZ: up...