The viability of energy storage projects depends not only on technology but also on adequate tax, financial, and contractual arrangements. This session will discuss the key factors influencing the bankability of BESS in Brazil, including the impacts of tax reform, models such as BESS as a service, risk allocation, long-term contracts, access to capital, and incentive mechanisms. The panel will bring together perspectives from investment, finance, tax, and project development specialists to examine what is needed to turn opportunities into bankable projects.