Does Latin American labor law apply to a US company? Contractors, employees and the rules in four countries
Yes, whenever the person working for you is an employee in fact. Mexico, Colombia, Brazil and Argentina apply their labor law to work done in their territory, whatever the company's nationality, and none of them lets a contract's label override how the work is actually done. Most US employment law, by contrast, stops at the border for foreign nationals working abroad, so the local rules are the ones that count. A genuinely independent contractor relationship is lawful in all four countries.
At a glance
- Local labor law and US companies
- Applies to work done in the country, whatever the company's nationality[1][2][3][4]
- FLSA abroad
- Does not apply to work performed in a foreign country[5]
- US anti-discrimination laws abroad
- Protect US citizens, not foreign nationals[6]
- Brazil fine per unregistered employee
- BRL 3,000, or BRL 800 for micro and small companies[3]
- Mexico IMSS fine
- 20 to 350 UMA for each failure to register or enroll[7]
Does a US company need an office in the country for its labor law to apply?
No. Each of the four countries applies its labor law to work done in its territory, and none ties it to where the employer is incorporated:
| Country | Rule |
|---|---|
| Mexico | The Federal Labor Law applies throughout the country,[1] and anyone who does paid, personal and subordinated work for another person or company must be enrolled in the IMSS, whatever the employer’s legal form[7] |
| Colombia | The labor code governs throughout the country for all its inhabitants, regardless of nationality[2] |
| Brazil | Labor courts have jurisdiction where the employee works, even if hired abroad,[3] and foreign law has no effect where it offends public order[8] |
| Argentina | The employment statute governs any employment contract performed in Argentina, even if it was signed abroad[4] |
A clause choosing US law does not change this for an employee. Colombia’s labor code is public-order law whose minimum rights no clause can reduce,[2] and Argentina voids any agreement that reduces statutory rights.[4] Arbitration clauses meet similar limits: in Colombia a pre-dispute arbitration clause is not valid in an individual employment contract,[9] and Brazil allows one only for employees earning more than twice the social security ceiling.[3]
Does US employment law protect a worker in Latin America?
Very little, when the worker is not a US citizen. The FLSA’s minimum wage and overtime rules do not apply to an employee whose services during the workweek are performed in a foreign country.[5] Title VII, the ADA and the ADEA protect US citizens working abroad, not foreign nationals employed outside the United States.[6] Social Security and Medicare cover work outside the United States only by US citizens or residents employed by an American employer,[10] and FUTA only by US citizens.[11] Pay for services performed abroad is foreign-source income,[12] and a foreign contractor who gives you a valid Form W-8 is exempt from backup withholding and Form 1099 reporting.[13]
Two US rules do follow a team abroad. US persons, wherever they are, are generally barred from dealing with people and companies on OFAC’s sanctions lists,[14] and under the Copyright Act a contractor’s software is not a work made for hire, so owning it takes a written assignment.[15] The US employment laws page covers each statute.
When does a contractor count as an employee?
When the work is done like an employee’s, whatever the contract says. All four countries test the facts:
| Country | Test | Who has to prove what |
|---|---|---|
| Mexico | Personal, subordinated work for a salary, whatever act gave rise to it[1] | The law presumes an employment relationship between whoever provides personal work and whoever receives it[1] |
| Colombia | Personal activity, continuing subordination and a salary, whatever name the contract has[2] | Every personal work relationship is presumed to be employment, and reality prevails over the contract’s form[2][16] |
| Brazil | Personal, non-occasional, subordinated and paid work; direction through digital tools counts the same as in person[3] | Any arrangement meant to avoid the labor code is void[3] |
| Argentina | Services under another person’s dependence for pay[4] | Since 2024 invoices or bank payments remove the legal presumption, but the worker can still prove dependence[4][17] |
The warning signs are the same everywhere: you set their hours and approve their time off, they work only for you and full time, they carry your company’s email, title and place in the org chart, and they are paid a fixed monthly amount whatever they deliver. None of these alone is the legal test; together they describe subordination.
What happens if a contractor is reclassified as an employee?
The worker gets an employee’s rights for the period worked, and the company faces each country’s penalties:
- Mexico: the Federal Labor Law’s benefits apply,[18] and the IMSS can fine 20 to 350 UMA for each failure to register as an employer or to enroll the worker.[7]
- Colombia: the labor code’s benefits apply, with claims prescribing three years after each obligation became payable,[16] and late final pay costs one day’s salary per day of delay for up to 24 months.[2]
- Brazil: the employer owes the back rights and a fine of BRL 3,000 per unregistered employee, BRL 800 for micro and small companies, and claims reach back five years if filed within two years of the end of the contract.[3]
- Argentina: severance, notice, the 13th salary and vacation become payable, with claims expiring after two years;[4] the statutory fines for unregistered employment were repealed in 2024.[17]
The end of the relationship alone, for someone paid USD 2,500 a month for three years, costs about USD 10,000 in Argentina, USD 8,707 in Mexico, USD 5,833 in Colombia and at least USD 5,700 in Brazil in our calculation, before the benefits a reclassified worker can claim for the whole period. The four-country comparison shows the math.
What other risks come with a contractor you hire yourself?
Ownership of the work. Each country has its own default for what a contractor creates:
| Country | Software made by a contractor | Rule for the transfer |
|---|---|---|
| Mexico | The commissioning party owns the economic rights unless agreed otherwise[19] | In writing or void, and recorded in the copyright registry to bind third parties[19] |
| Colombia | Economic rights are presumed transferred to the client for its usual activities, only under a written contract[20] | Without stated terms, a transfer lasts five years and covers only the country where it was made[20] |
| Brazil | The client owns it when the contract is aimed at development[21] | Other works need a written contract; without one, a transfer lasts at most five years and covers only that country[22] |
| Argentina | The employer rule covers only employees, so a contractor’s code needs an express assignment[23] | The copyright law requires assignments to be registered to be valid[23] |
Money. Argentine individuals must bring income from services into a dollar account in their own name at a local bank within 20 business days,[24] and Colombian bank debits and withdrawals pay a 0.4% financial transactions tax, including on money received from abroad.[25] The light tax regimes most individual contractors use have ceilings: ARS 126.6 million a year, about USD 82,000, for Argentina’s monotributo,[26][27] BRL 81,000 for Brazil’s MEI in 2026[28] and MXN 3.5 million for Mexico’s RESICO.[29]
Tax presence. A person who habitually concludes contracts for a foreign company, or works under its detailed instructions, can create a permanent establishment for Argentine income tax,[30] a dependent agent who habitually concludes contracts does the same in Colombia,[31] and Brazil taxes branches and agents of foreign companies as Brazilian entities.[32]
Personal data. Brazil and Argentina let you send employee data to the United States only through a listed mechanism, such as the regulators’ standard or model contractual clauses.[33][34]
What are the lawful ways to hire there?
| Route | Who holds the relationship | Where it gets hard |
|---|---|---|
| Your own local company | Your subsidiary | Setup, payroll and full local compliance |
| A provider that employs the people for you | The provider | Mexico allows it only for specialized services from a REPSE-registered provider,[18] Colombia limits temporary staffing to occasional work and peaks of up to six months plus six,[35] Brazil allows outsourcing of any activity[36] and Argentina treats workers as employees of whoever registers them[4] |
| A contractor you engage yourself | Your company | Every rule on this page |
What changes when you hire through Nearshorers?
With Staffing, you never hold a contract with the specialist in Latin America. Nearshorers engages and pays them, handles contracts, compliance and payments, and takes on the risk of the relationship, while you direct the work:
| Question | Hiring someone yourself | Staffing with Nearshorers |
|---|---|---|
| Who holds the contract with the specialist | Your company | Nearshorers |
| Who pays them, across borders and currencies | Your company | Nearshorers |
| Who keeps the arrangement compliant with local rules | Your company | Nearshorers |
| Who carries the risk if the relationship is challenged | Your company | Nearshorers |
| Who directs the day-to-day work | You | You |
With Headhunting, you hire the specialist directly for a single placement fee, and the rules on this page apply to your company. The guides for Mexico, Colombia, Brazil and Argentina cover each country’s rules in full.
Key statistics: 26 figures with sources
Each figure is quoted as its source states it, with the period it measures. Official statistics come first; company figures describe only that company's own product.
US law and workers abroad
| Metric | Figure | What it measures | Source |
|---|---|---|---|
| Federal minimum wage | $7.25 an hour | Does not apply to work performed in a foreign country | [37][5] |
| Title VII and ADA coverage | Employers with 15 or more employees | Abroad, US citizens only | [38][39][6] |
| ADEA coverage | Employers with 20 or more employees | Abroad, US citizens only | [40][6] |
| Social Security tax on US employees, 2026 | 6.2% of wages up to $184,500 | Not due on a non-US citizen working abroad | [41][10] |
| Medicare tax on US employees | 1.45% of all wages | Same reach as Social Security | [41][10] |
| FUTA | 6% of the first $7,000, as little as 0.6% after credits | Abroad, US citizens employed by an American employer only | [42][43][11] |
| Backup withholding without a valid Form W-8 | 24% | When the presumption rules point to a US payee | [13][44] |
| Form W-8BEN validity | Until December 31 of the third year after signing | Then a new form is needed | [45] |
| US social security agreements in Latin America | Chile (2001), Brazil (2018) and Uruguay (2018) | In force | [46][47][48] |
If a contractor is reclassified
| Metric | Figure | What it measures | Source |
|---|---|---|---|
| Mexico: IMSS fine | 20 to 350 UMA per failure | To register as an employer or enroll a worker | [7] |
| Mexico: fine for personnel subcontracting | 2,000 to 50,000 UMA (MXN 234,620 to 5.87 million) | Also charged to the company that benefits | [1][49] |
| Colombia: time to claim | Three years | From when each obligation became payable | [16] |
| Colombia: late final pay | One day's salary per day of delay | For up to 24 months | [2] |
| Brazil: fine per unregistered employee | BRL 3,000 (BRL 800 for micro and small companies) | On top of the back rights | [3] |
| Brazil: time to claim | Five years back | If filed within two years after the contract ends | [3] |
| Argentina: time to claim | Two years | Cannot be changed by agreement | [4] |
| Argentina: fines for unregistered employment | Repealed in 2024 | By Ley 27.742 | [17] |
| Cost of ending the relationship after three years at USD 2,500 | Argentina USD 10,000; Mexico USD 8,707; Colombia USD 5,833; Brazil at least USD 5,700 | Calculated; before benefits owed for the whole period | [4][18][2][50] |
Ownership of the work
| Metric | Figure | What it measures | Source |
|---|---|---|---|
| Term of a transfer that states none | Five years | Colombia and Brazil, also limited to the country where it was made | [20][22] |
| Mexico: term of a transfer | Five years by default, more than 15 only exceptionally | Software is exempt from those limits | [19] |
| US works made for hire by commission | Nine listed categories, software not among them | With a written agreement signed by both parties | [15] |
Money and tax presence
| Metric | Figure | What it measures | Source |
|---|---|---|---|
| Argentina: deadline to bring service income into the country | 20 business days | Into a dollar account in the individual's own name | [24] |
| Colombia: financial transactions tax | 0.4% | Including money received from abroad | [25] |
| Brazil: IOF on exchanging export receipts | 0% | Services exported to a US client | [51] |
| Simplified tax regime ceilings, 2026 | Argentina ARS 126.6 million; Brazil BRL 81,000; Mexico MXN 3.5 million | Monotributo, MEI and RESICO; Argentina's about USD 82,000 | [26][28][29][27] |
| Argentina: services that create a permanent establishment | More than 6 months in any 12 | Directly or through personnel | [30] |
How do you hire in Latin America with Nearshorers?
Tell us the role on a 15-minute call and we turn it into a scorecard; most roles are filled in 7 to 14 days. Then choose one of our two hiring models. With Staffing, Nearshorers engages and pays the specialist, handles contracts, compliance and payments, and takes on the risk of the relationship, while you direct the work. With Headhunting, you hire them directly for a single placement fee, and the rules on this page apply to your company.
- 01/The briefA 15-minute call: the role, the metrics it should own and your budget, turned into a scorecard.
- 02/The shortlistWe search our Latin America network and vet for skill, English and ownership.
- 03/The interviewsYou interview the shortlist; we handle scheduling and feedback.
- 04/The onboardingHire through us with Staffing, where we take on the contract, payments and risk, or directly for a one-time fee.
Frequently asked questions
Does Latin American labor law apply to a US company with no office there?
Yes, when the person working for it is an employee in fact. Mexico, Colombia, Brazil and Argentina apply their labor law to work done in their territory whatever the employer's nationality, and a clause choosing US law does not take an employee out of it.
Does the FLSA apply to remote workers in Latin America?
No. The FLSA's minimum wage and overtime rules do not apply to an employee whose services during the workweek are performed in a foreign country. Title VII, the ADA and the ADEA protect only US citizens working abroad.
Is it legal to hire contractors in Latin America from the US?
Yes, if the relationship is genuinely independent. All four countries look at how the work is done: set hours, day-to-day orders and full-time exclusivity point to employment whatever the contract says.
What can a contractor claim if a court finds they were an employee?
An employee's rights for the period worked. In Brazil that means back rights for up to five years plus a fine per unregistered employee; in Mexico, labor law benefits and social security fines; in Colombia, labor code benefits for up to three years back; and in Argentina, severance, notice, the 13th salary and vacation.
How is hiring through Nearshorers different from hiring someone yourself?
With Staffing you do not hold a contract with the specialist: Nearshorers engages and pays them, handles contracts, compliance and payments, and takes on the risk of the relationship, while you direct the work. When you hire someone yourself, every local rule applies to your company.
Sources
Every figure on this page links to the source below that states it. Rules are cited from the statute or the agency that applies it, and every source was checked on November 2, 2026. This page is general information to plan a hire, not legal or tax advice; laws change, so confirm your case with a local lawyer or accountant.
- Ley Federal del Trabajo, texto vigente, última reforma publicada DOF 14-05-2026 (compilation of the Cámara de Diputados, Secretaría de Servicios Parlamentarios; copy hosted by the Municipality of Calnali, Hidalgo) Law · Cámara de Diputados del H. Congreso de la Unión (copy hosted at calnali.gob.mx) · 2026-05-14 · checked November 2, 2026
- Código Sustantivo del Trabajo (Decreto Ley 2663 y 3743 de 1950), consolidated text with vigencia notes, updated with Ley 2466 de 2025 (Avance Jurídico compilation in the CRA normograma) Law · Comisión de Regulación de Agua Potable y Saneamiento Básico (CRA) - Normograma · 2025-06-25 · checked November 2, 2026
- Consolidação das Leis do Trabalho - CLT (Decreto-Lei nº 5.452, de 1º de maio de 1943), texto atualizado Law · Câmara dos Deputados - Legislação Informatizada · 2026-04-02 · checked November 2, 2026
- Ley de Contrato de Trabajo N° 20.744 (t.o. 1976) - texto actualizado con sus modificaciones, incluida la Ley 27.802 (B.O. 6/3/2026) Law · Ministerio de Justicia de la Nación - Argentina.gob.ar Normativa (InfoLEG) · 2026-03-06 · checked November 2, 2026
- 29 U.S. Code § 213, Exemptions (subsection f: employment in foreign countries) Law · Legal Information Institute, Cornell Law School · checked November 2, 2026
- Employee Rights When Working for Multinational Employers Government · U.S. Equal Employment Opportunity Commission · 2003-04-23 · checked November 2, 2026
- Ley del Seguro Social (texto vigente, última reforma publicada DOF 15-01-2026; Cámara de Diputados compilation hosted by IMSS) Law · Instituto Mexicano del Seguro Social (IMSS) · 2026-01-15 · checked November 2, 2026
- Decreto-Lei nº 4.657, de 4 de setembro de 1942 - Lei de Introdução às normas do Direito Brasileiro (LINDB), texto atualizado Law · Câmara dos Deputados - Legislação Informatizada · 2018-04-25 · checked November 2, 2026
- Corte Constitucional, Sentencia C-878 de 2005 (23 de agosto de 2005), exequibilidad del art. 131 del Código Procesal del Trabajo (cláusula compromisoria) modificado por la Ley 712 de 2001 Law · Corte Constitucional de Colombia - Relatoría · 2005-08-23 · checked November 2, 2026
- 26 U.S. Code § 3121: Definitions (Federal Insurance Contributions Act), subsections (b) and (h) Law · Legal Information Institute, Cornell Law School · checked November 2, 2026
- 26 U.S. Code § 3306: Definitions (Federal Unemployment Tax Act), subsections (b) and (c) Law · Legal Information Institute, Cornell Law School · checked November 2, 2026
- 26 U.S. Code § 862: Income from sources without the United States Law · Legal Information Institute, Cornell Law School · checked November 2, 2026
- Publication 515 (2026), Withholding of Tax on Nonresident Aliens and Foreign Entities Government · Internal Revenue Service · 2026 · checked November 2, 2026
- Updated Advisory on Potential Sanctions Risks for Facilitating Ransomware Payments Government · U.S. Department of the Treasury, Office of Foreign Assets Control (OFAC) · 2021-09-21 · checked November 2, 2026
- 17 U.S. Code § 101: Definitions (Copyright Act), work made for hire Law · Legal Information Institute, Cornell Law School · checked November 2, 2026
- Ley 2466 de 2025 (junio 25), por medio de la cual se modifica parcialmente normas laborales y se adopta una Reforma Laboral para el trabajo decente y digno en Colombia - Diario Oficial Edición 53.160 de 25 de junio de 2025 Law · Imprenta Nacional - Diario Oficial (copy hosted by Rama Judicial, Sistema de Información Normativa SIDN) · 2025-06-25 · checked November 2, 2026
- Ley 27.742 - Ley de Bases y Puntos de Partida para la Libertad de los Argentinos (B.O. 8/7/2024), Título V Modernización laboral Law · Ministerio de Justicia de la Nación - InfoLEG · 2024-07-08 · checked November 2, 2026
- Ley Federal del Trabajo (texto vigente; última reforma publicada DOF 21-02-2025) Law · Secretaría de Gobernación - Orden Jurídico Nacional · 2025-02-21 · checked November 2, 2026
- Ley Federal del Derecho de Autor, texto vigente, última reforma publicada DOF 14-05-2026 (Cámara de Diputados compilation, via WIPO Lex) Law · Cámara de Diputados del H. Congreso de la Unión, via WIPO Lex · 2026-05-14 · checked November 2, 2026
- Ley 23 de 1982 sobre derechos de autor (consolidated: art. 20 as modified by Ley 1450 de 2011 art. 28; art. 183 as modified by Ley 1955 de 2019) Law · Comisión de Regulación de Agua Potable y Saneamiento Básico (CRA) - Normograma · 2019 · checked November 2, 2026
- Lei nº 9.609, de 19 de fevereiro de 1998 - Lei do Software (proteção da propriedade intelectual de programa de computador), texto atualizado Law · Câmara dos Deputados - Legislação Informatizada · 1998-02-19 · checked November 2, 2026
- Lei nº 9.610, de 19 de fevereiro de 1998 - Lei de Direitos Autorais, texto atualizado Law · Câmara dos Deputados - Legislação Informatizada · 2013-08-14 · checked November 2, 2026
- Ley 11.723 de Propiedad Intelectual - texto actualizado (con Ley 25.036 sobre programas de computación) Law · Ministerio de Justicia de la Nación - InfoLEG · checked November 2, 2026
- Comunicación "A" 8481 (14/09/2026) - Exterior y Cambios. Actualización del texto ordenado (hojas vigentes desde 15/09/2026) Law · BCRA - Banco Central de la República Argentina · 2026-09-14 · checked November 2, 2026
- Ley 1819 de 2016 (reforma tributaria estructural), art. 214 (modifica el art. 872 del Estatuto Tributario, tarifa del GMF) Law · DIAN - Normograma (Compilación jurídica) · 2016 · checked November 2, 2026
- ¿Qué es el monotributo? - Ayuda sobre el monotributo Government · ARCA - Agencia de Recaudación y Control Aduanero · checked November 2, 2026
- API de Estadísticas BCRA v4.0 - Variable 5: Tipo de cambio mayorista de referencia (Comunicación A 3500), 25/9/2026 a 30/10/2026 Official statistics · BCRA - Banco Central de la República Argentina · 2026-10-30 · checked November 2, 2026
- Lei Complementar nº 238, de 21 de outubro de 2026 - Altera a LC 123/2006 para atualizar o limite de receita bruta anual e o número de empregados do Microempreendedor Individual (MEI) Law · Congresso Nacional - normas.leg.br · 2026-10-21 · checked November 2, 2026
- Requisitos y obligaciones para personas físicas que busquen permanecer en el RESICO (Comunicado 3-2024) Government · Servicio de Administración Tributaria (SAT) · 2024-01-08 · checked November 2, 2026
- Ley de Impuesto a las Ganancias, texto ordenado 2019 (Decreto 824/2019) - texto actualizado Law · Ministerio de Justicia de la Nación - Argentina.gob.ar Normativa (InfoLEG) · checked November 2, 2026
- Estatuto Tributario (Decreto 624 de 1989), part 1 (arts. 1-42, incl. arts. 20-1 to 20-3 as amended through Ley 2277 de 2022) Law · Ministerio de Relaciones Exteriores (Cancillería) - Normograma · 2022 · checked November 2, 2026
- Decreto nº 9.580, de 22 de novembro de 2018 - Regulamento do Imposto sobre a Renda (RIR/2018), texto atualizado Law · Câmara dos Deputados - Legislação Informatizada · 2021-11-10 · checked November 2, 2026
- International Data Transfer - Resolution CD/ANPD No. 19/2024 (International Data Transfer Regulation), mechanisms, FAQ and list of approved mechanisms Government · Agência Nacional de Proteção de Dados - ANPD (gov.br) · checked November 2, 2026
- Transferencias internacionales (protección de datos personales) Government · Agencia de Acceso a la Información Pública (AAIP) - Jefatura de Gabinete de Ministros · checked November 2, 2026
- Ley 50 de 1990 (consolidated text: empresas de servicios temporales arts. 71-94; cesantías art. 99; with later amendments incl. Ley 2466 de 2025) Law · Comisión de Regulación de Agua Potable y Saneamiento Básico (CRA) - Normograma · 1990 · checked November 2, 2026
- Lei nº 6.019, de 3 de janeiro de 1974 - Trabalho temporário e prestação de serviços a terceiros (terceirização), texto atualizado (Leis 13.429/2017 e 13.467/2017) Law · Câmara dos Deputados - Legislação Informatizada · 2017-07-13 · checked November 2, 2026
- 29 U.S. Code § 206: Minimum wage Law · Legal Information Institute, Cornell Law School · checked November 2, 2026
- 42 U.S. Code § 2000e: Definitions (Title VII of the Civil Rights Act of 1964) Law · Legal Information Institute, Cornell Law School · checked November 2, 2026
- 42 U.S. Code § 12111: Definitions (Americans with Disabilities Act, Title I) Law · Legal Information Institute, Cornell Law School · checked November 2, 2026
- 29 U.S. Code § 630: Definitions (Age Discrimination in Employment Act) Law · Legal Information Institute, Cornell Law School · checked November 2, 2026
- Publication 15 (2026), (Circular E), Employer's Tax Guide Government · Internal Revenue Service · 2026 · checked November 2, 2026
- 26 U.S. Code § 3301: Rate of tax (Federal Unemployment Tax Act) Law · Legal Information Institute, Cornell Law School · checked November 2, 2026
- 26 U.S. Code § 3302: Credits against tax (Federal Unemployment Tax Act) Law · Legal Information Institute, Cornell Law School · checked November 2, 2026
- Backup withholding Government · Internal Revenue Service · 2026-10-10 · checked November 2, 2026
- Instructions for the Requester of Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY (Rev. June 2022) Government · Internal Revenue Service · 2022-06 · checked November 2, 2026
- Agreement on Social Security Between the United States and Chile; Entry Into Force (66 FR 59518) Law · Social Security Administration, Federal Register · 2001-11-28 · checked November 2, 2026
- Agreement on Social Security Between the United States and the Federative Republic of Brazil; Entry Into Force (83 FR 52298) Law · Social Security Administration, Federal Register · 2018-10-16 · checked November 2, 2026
- Agreement on Social Security Between the United States and Uruguay; Entry Into Force (83 FR 53936) Law · Social Security Administration, Federal Register · 2018-10-25 · checked November 2, 2026
- Unidad de Medida y Actualización (valores 2026) Official statistics · Diario Oficial de la Federación / Instituto Nacional de Estadística y Geografía (INEGI) · 2026-01-09 · checked November 2, 2026
- Lei nº 8.036, de 11 de maio de 1990 - Fundo de Garantia do Tempo de Serviço (FGTS), texto atualizado Law · Câmara dos Deputados - Legislação Informatizada · 2026-08-06 · checked November 2, 2026
- Decreto nº 6.306, de 14 de dezembro de 2007 - Regulamento do IOF, texto atualizado (cites Decreto 12.499/2025, Decreto Legislativo 176/2025 and ADC 96/2025) Law · Câmara dos Deputados - Legislação Informatizada · 2025-06-26 · checked November 2, 2026
