Ravel T. Carvalho
IOF and credit fintechs: key changes
Two new decrees – No. 12,466, dated May 22, 2025, and No. 12,467, dated May 23, 2025 – have amended the Brazilian financial transactions tax (IOF) rules levied on credit, […]
IOF changes for FX transactions: understand the new rules
Two new decrees – No. 12,466, dated May 22, 2025, and No. 12,467, dated May 23, 2025 – have amended the IOF rules for credit, insurance, and foreign exchange (FX) […]
Learn about the proposal to create International Banking Units
On May 16, 2025, the Bill of Law No. 2,338/2025 (“Bill”) was submitted to the House of Representatives, seeking to amend the foreign exchange law and create the so-called “International […]
IBA | Credit risk transfer in Brazil: bridging the gap in regard to synthetic instruments
This article, written by partner Maurício Teixeira dos Santos and associate Marianno Cunha, provides an overview of the key legal matters relating to credit risk transfers in Brazil. It also […]