IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 29 Feb 2012 | Removal date: open ended
Still in force

FDI: Treatment and operations, nes

On 29 February 2012, Brazil extended a 6% financial transactions tax on overseas loans maturing within three years. Hitherto, the tax was only levied on loans with maturities of less than two years.

AFFECTED COUNTRIES

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