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1 TradeWatch In this issue EYGlobal trade management: how high performers are accelerating ahead EY thought leadership EY EU:...11 EU Inovar-Maquina :...17 Inovar-Peças :...18 Reduction of the PIS/COFINS import tax basis EU GCC...35 TIR...37 TradeWatch EY CIT"TradeWatch December 2013 Volume 12, Issue 4"

2 UCC 952/2013 UCC 2008 EU MCC UCC 2016 UCC UCC UCC UCC MCC MCC MCC MCC IT IT MCC MCC UCC UCC 952/2013 MCC EU UCC MCC EU EU 2 TradeWatch

3 3 TradeWatch MCC EU UCC EU MCC UCC EC MCC EU UCC EU AEO UCC AEO AEO AEO UCC UCCAEO EU

4 MCC UCC UCC UCC 4 TradeWatch

5 3 1. IaaS : 2. PaaS : 3. SaaS : : 5 TradeWatch

6 6 TradeWatch ID

7 設定オプション コミュニティー ハイブリッド プライベート ソフトウェア (SaaS) サービスモデル プラットフォーム (PaaS) インフラストラクチャー (IaaS) クライアント端末と人員 サーバー及びバックアップ サービススタックの要素 ネットワークとファイアウォール プラットフォームソフトウェア 物理的データセンター オペレーティングシステム ホスティングされたアプリケーショ 物理的所在地とセキュリティ 輸出規制検討事項 アドミニストレーションとサポートアクセスの管理 技術の判定規制情報の特定とタグ付け 利用と安全な送信のための暗号化 クライアントアクセスの管理 / BIS 2009 BISBIS EAR 1 1 Application of EAR to Grid and Cloud Computing Services, Bureau of Industry and Security TradeWatch

8 2011 BIS IT 2 BIS EAR BIS BIS ITAR DTAG DTAG ITAR state.gov/dtag/ DTAG ITAR DTAG ITAR ITAR OFAC 2 Cloud Computing and Deemed Exports, Bureau of Industry and Security TradeWatch

9 OFAC OFAC IaaS IaaS SaaS SaaS SaaS SaaS 9 TradeWatch

10 IT?? IT? IT? IT? 10 TradeWatch

11 -EU: -EU CETA CETA NAFTA EU CETA EU CETA EU www. international.gc.ca 52 CETAEU 98% EU CETA EU 2CETA 25% EU NAFTA 2.7 EU 11 TradeWatch

12 EU EU EU TradeWatch

13 3 TPP FTA TPP 29 TPP FTA TPPFTA TPP 4FTA FTA P4 ASEAN- FTA FTA FTA TPP FTA TPP APEC 3 ASEAN 4 TPPASEAN ASEAN FTA TPP ASEAN TPP ASEAN TPP TPP ASEAN -ASEAN E3 -ASEANASEAN E3 ASEAN TPP 3 APAC 4 ASEAN 13 TradeWatch

14 TPP TPP TPP TradeWatch 14 TradeWatch

15 - GCC GSFTA GSFTA GSFTA GCC 95% 2.7% 2018 GCC GCC GSFTA 1,000 GCC GCC GSFTA MFN GCC GCC GCC GCC GSFTA GCC 35% 10 NOM NOM x 100% 35% GCC GCC GCC GCC GSFTA 7 GSFTA GCC 15 TradeWatch

16 GCC GSFTA GCC GCC GCC 70% 100% GCC GCC GCC 10% GCC GSFTA GSFTA 16 TradeWatch

17 Inovar-Maquina : Inovar-Maquina 2013 Inovar-MaquinaInovar-Auto VAT Imposto sobre Produtos Industrializades IPI 30% Associação Brasileira da Indústria de Máquinas e Equipamentos Abimaq Associação Nacional dos Fabricantes de Veículos Automotores Anfavea BNDES TradeWatch 17 TradeWatch

18 Inovar-Peças : Inovar-Peças Inovar-Peças Inovar-Auto Inover- Auto Inovar-Peças Inovar-Peças Inovar-Auto ABDI TradeWatch Inovar-Peças Sindipeças Anfavea IPI 30% BNDES Financiadora de Estudos e Projectos FINEP INMETRO 18 TradeWatch

19 PIS COFINS PIS COFINS no.12,865/ ICMSPIS COFINS PIS COFINS 10, , PIS COFINS ICMS PIS COFINS PIS COFINS PIS COFINS PIS COFINS 5 19 TradeWatch

20 2013 FTZ ,000 FTZ FTZ FTZ FTZ FTZ 1 CBSA CRA FTZ 1 5 FTZ FTZ CBSA CBSA GST HST CRA CBSA 4 Harper Government s Improvements to Foreign Trade Zones Helping Canadian Businesses Compete Globally 5 The CentrePort Canada Act (C.C.S.M. c. C44) FTZ Backgrounder: Canada s Foreign Trade Zone Programming 20 TradeWatch

21 VAT VAT IMMEX VAT I 25 VAT IMMEX 6 VAT 16%VAT VAT IMMEX VAT 1 30 VAT 6 21 TradeWatch

22 22 TradeWatch VAT 1 VAT VAT VAT IMMEX PROSEC pedimento 40

23 23 TradeWatch VAT 1,500~2,500 2 regularization VAT VAT

24 VAT IMMEX VAT VAT IMMEX 16% VAT VAT 11%VAT VAT 16% VAT 24 TradeWatch

25 AAT TCO 1901 TCO 0% TCO TCO AAT ACN CEO AAT Vestas TCO CEO TCO Vestas Australian Wind Technology Pty Limited [2013] AATA 721 Vestas CEO CEO CEO ACN H.A.G. Import Corporation Australia Pty Ltd and Chief Executive Officer of Customs [2013] AATA 599 TCO CEO Tariff Concessions Gazette 12 5 TCO CEO 25 TradeWatch

26 TCO TCO CEOTCO AAT TCO CEO AAT CEO AAT TCO Woolworths Limited and Chief Executive Officer of Customs [2013] AATA 730 Woolworths TCO TCO Woolworths TCO AAT TCO AAT 2 TCO AAT TCO TCO TCO TCO TCO TCO 26 TradeWatch

27 27 TradeWatch

28 9 28 TradeWatch

29 APEC FTA 12 FTA ISDS ISDS FTA FTA FTA FTA EU 29 TradeWatch

30 SHFTZ SHFTZ [2013] SHFTZ SHFTZ SHFTZ SHFTZ SHFTZ [2013] SHFTZ SHFTZ EU the Ernst & Young China Tax and Investment News, A milestone for China s new wave of economic reform: Shanghai Pilot Free Trade Zone. Issue No TradeWatch

31 GSP GSP GSP HS MFN % 7.2% % 7.2% ex 2.5% ex ex ex ex % 9.6% 7.2% 9.6% 7.2% 9.6% 7.2% B- b % % 6.6% 10% 5.28% 8% 170g/ % 9.1% % 5.2% % 4.6% % 4.8% % 3.9% % 3.2% % 5.1% 31 TradeWatch

32 GSP GSP hinmoku-jogai.pdf GSP GSP GSP HS MFN ex 0% 3% ex 4.8% 6.4% % 0% 3.9% % 0% 3.9% 32 TradeWatch

33 60NZGST 60 NZ GST GST 15% 399NZ www. whatsmyduty.org.nz GST 60,000NZ GST % 15% GST GST 33 TradeWatch

34 GST the Comptroller of Customs Electronic Cargo Information 2, % Electronic Cargo Interchange 34 TradeWatch

35 EU GCC GCC EU GSP EU GCC EU GSP EU GSP EU TradeWatch GSP 3 GSP GCC MFN EU GCC EU GSP EU GCC EU EU 1GSP EU EU FTA 1: EU GSP EU FTA 0.00% 4.70% * 0.00% 0.00% 3.50% 0.00% 0.00% 3.70% 0.00% LDPE 3.00% 6.50% 0.00% LLDPE 3.00% 6.50% 0.00% 2.00% 5.50% 0.00% 4.00% 7.50% 0.00% *0% 35 TradeWatch

36 GCC EU EU GCC EU EU EU EU EU EU EU EU EY EU GCC EU TradeWatch

37 TIR TIR FCS TIR TIR FCS FCSTIR ASMAP TIR ASMAP FCS TIR TIR FCS TIR FCS TIR ASMAP FSC FCS TIR 37 TradeWatch

38 EY Assurance Tax Transactions Advisory EY EY EY ey.com EY EY EY 2014 Ernst & Young Tax Co. All Rights Reserved. Japan Tax SCORE CC EYEY ED None EY yoichi.ohira@jp.ey.com

EU EU TradeWatch CBP: Customs and Border Protection EU JCCC Joint Customs Cooperation Committee C-TPAT: Customs-Trade Partnership Against Terro

EU EU TradeWatch CBP: Customs and Border Protection EU JCCC Joint Customs Cooperation Committee C-TPAT: Customs-Trade Partnership Against Terro 2012 911-3 TradeWatch In this issue EU EU...2 2012...3 REINTEGRA...5...6...7...9 55 ECA No.55... 10... 11... 12... 14... 16... 17... 18... 19... 20... 21... 23... 24... 25... 26 ECJ... 28 NOx... 30...

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1 8 10% 6% 14% 3 10% 25% 10% 15% 10%35% 4 14% 9% 6% 6% 8.5% 9% 14% % 25% 0% 5% 21.7% % 9% 5% % 5% 9% 5% % 6% 2 = 310% 2 14% 2016 12 20 Japan tax newsletter EY 29 EY EY /pdf http://www.ey.com/gl/en/services/tax/ International-Tax/Tax-alert-library%23date Contents 2 8 16 18 28 12 829 2016 12 20 Financial services tax alert29

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27 OECDBEPS 2720% 127 25.5%23.9% 7.2% 276.0% 284.8% 34.62% 2732.11%2.51% 2831.33% 3.29% 27 28 34.62% 32.11% 31.33% 228 28 20% 99%1 1 7 3 274 125.5% 23 2015119 Japan tax newsletter EY 27 Contents 27 123027 27 OECDBEPS 2720% 127 25.5%23.9% 7.2% 276.0% 284.8% 34.62% 2732.11%2.51% 2831.33% 3.29% 27 28 34.62% 32.11% 31.33% 228 28 20% 99%1 1 7 3 274 125.5%

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