Bras d'honneur
A bras d'honneur (French pronunciation: [bʁa dɔˈnœʁ] "arm of honor"), Iberian slap (Spanish: "corte de manga"), or Italian salute is an obscene gesture most common in France, Brazil, Spain, Italy, Georgia, Portugal, and Latin America. To form the gesture, an arm is bent to make an L-shape, with the closed palm pointing upwards, while the other hand then grips the biceps of the bent arm, and the bent forearm is then raised vertically emphatically. It has the same meaning as giving the finger (known as le doigt d'honneur), though this particular usage is often connotated as relating to the phrase "Up yours". Occasionally, the middle finger of the bent arm is also raised to add emphasis.
International nomenclature
In Brazil, the gesture is known as a "banana" and carries the same connotation as giving someone the finger. It can also be used to denote disrespectfully ignoring what someone just said, analogous in meaning to the American expression, "I don't give a fuck." In some South American countries it is called "corte de mangas" ("sleeve-cut") with the same meaning.