Payments, fintech and cross-border operations in Brazil

Operational structure

The analysis considers the function performed by each participant and the relationship between acquirers, sub-acquirers, gateways, payment institutions, technology providers and corporate clients.

Inbound, processing, outbound and reconciliation flows should be assessed together with contractual documentation and the applicable regulatory framework.

International flows

Cross-border operations may involve foreign exchange, international settlement, overseas suppliers, tax treatment and specific documentary requirements. The structure should account for economic substance and consistency among the operation, agreements and financial flows.

Contextual analysis

The approach combines legal, operational and contractual analysis. It seeks to understand how the payment solution works, who bears each risk and which regulatory and tax requirements should be considered.

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