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As of June 5, 2013 the Brazilian government decided to attract and foster the return of foreign investors to the Brazilian market by reducing from 6% to zero the applicable rate of the Tax on Financial Transactions (IOF) on fixed income instruments,

On July 7, 2025, the Brazilian Internal Revenue Service (IRS) published Notices No. 4/2025 and No. 5/2025, introducing new modalities of tax settlement by adhesion within the scope...

On December 30th, 2010, the Brazilian Federal Government enacted Decree n. 7412/2010 ("Decree 7412") which changed certain rules connected with the tax on foreign currency exchange ("IOF/Exchange") and on transactions with securities ("IOF/Securities").

Brazilian monetary authorities have put in place a compulsory credit assignment system to be complied with by financial institutions ("FI").

By publishing Resolution CMN nº 3312, of August 31, 2005, the Brazilian Monetary Council (CMN) decided to increase the number of players in transactions known as international hedging, which is a security for commercial or financial rights and obligations subject to risks of variation, in the international market, of interest rates, foreign exchange parity or of commodities prices, carried out by financial institutions abroad or at international stock exchanges.

On October 22, 2018, SEFAZ Resolution 333/2018 and PGE Resolution No. 4,280/ 2018 were published, regulating the procedures to join the program of instalments and amnesty of tax and non-tax debts.

A Procuradoria-Geral da Fazenda Nacional publicou, em 11/02/2021, a Portaria nº 1.696, que dispõe sobre as condições para negociação dos tributos inscritos em dívida ativa da União vencidos no...

Brazilian Law No. 10,931/04 ("CCB Law") has brought significant improvement to financial and capital markets in the country.

Em 31 de outubro entrou em vigor a Lei 14.711/23, denominada Marco Legal das Garantias. A nova lei trouxe diversas e profundas alterações referentes ao tratamento do crédito...

Publicada em 04 de maio, a Lei n. 14.148 cria o Programa Emergencial de Retomada do Setor de Eventos (Perse) para auxiliar a retomada econômica do setor, um dos mais afetados pela Pandemia do Covid-19...

On June 16, 2014, the Brazilian Minister of Finance announced the tax benefits that will be adopted with the goal of opening a new source of fund raising for companies that normally do not have access to the local capital market ..

STJ confirma que a Selic é o índice de juros de mora em dívidas civis, mesmo das anteriores à Lei 14.905/24, trazendo segurança jurídica e previsibilidade econômica

A TDM, Transação de Débitos Municipais, trata da possibilidade de regularização de débitos em condições especiais.

On September 1, 2025, the Public Notices PGFN/RFB No. 58 and 59/2025 were published in the Official Gazette of the Union (DOU), authorizing taxpayers to join the settlement program for credits arising from tax litigation involving relevant and widespread legal controversies.

On September 21, 2018, Supplementary Law No. 182/2018 was published in the Official Gazette and approved by the Governor of the State of Rio de Janeiro,

Nova norma permite a vinculação de duplicatas escriturais e recebíveis imobiliários a boletos de cobrança dinâmicos, com mais segurança...

The trial by the Plenary of the Federal Supreme Court on the inflation adjustment criteria, which the economic stabilization plans applied to savings accounts and now, decades later, may bring about an impact of billions of dollars to the Brazilian financial system, commenced in November 2013, and is still pending.

Foi publicada na data de hoje, dia 27/05/2021, a Lei Municipal nº 17.557/2021 que, dentre outras determinações, instituiu o Programa de Parcelamento Incentivado de 2021 (PPI 2021).