2013 12 12-4 TradeWatch In this issue EYGlobal trade management: how high performers are accelerating ahead EY thought leadership EY 10...2...5 -EU:...11 EU...12...13 -...15 Inovar-Maquina :...17 Inovar-Peças :...18 Reduction of the PIS/COFINS import tax basis...19...20...21...25...27...29...30...31...33 EU GCC...35 TIR...37 TradeWatch EY CIT"TradeWatch December 2013 Volume 12, Issue 4"
UCC 952/2013 UCC 2008 EU MCC UCC 2016 UCC UCC UCC 2013 10 30 2016 6 1 2016 6 1 UCC MCC MCC MCC 2008 4 2013 MCC 2013 6 IT IT MCC MCC 2012 2 UCC 2013 10 UCC 952/2013 MCC EU UCC MCC EU EU 2 TradeWatch 2013 12
3 TradeWatch 2013 12 MCC EU UCC EU MCC UCC EC MCC EU UCC EU AEO UCC AEO AEO AEO UCC UCCAEO EU
MCC 2013 6 UCC 2020 12 31 UCC 2016 6 1 UCC 4 TradeWatch 2013 12
3 1. IaaS : 2. PaaS : 3. SaaS : - - - : 5 TradeWatch 2013 12
6 TradeWatch 2013 12 ID
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 3 1. 2. 3. / BIS 2009 BISBIS EAR 1 1 Application of EAR to Grid and Cloud Computing Services, Bureau of Industry and Security 2009 1 13 7 TradeWatch 2013 12
2011 BIS IT 2 BIS EAR BIS BIS ITAR DTAG DTAG ITAR www.pmddtc. state.gov/dtag/ 2013 5 DTAG ITAR DTAG ITAR ITAR OFAC 2 Cloud Computing and Deemed Exports, Bureau of Industry and Security 2011 1 11 8 TradeWatch 2013 12
OFAC OFAC 2013 9 1 IaaS IaaS SaaS SaaS SaaS SaaS 9 TradeWatch 2013 12
IT?? IT? IT? IT? 10 TradeWatch 2013 12
-EU: -EU CETA 2013 10 18 2008 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 2013 12
EU 2012 6 EU 2013 8 1 2013 10 1 2013 12 1 EU28 2013 7 2 12 TradeWatch 2013 12
3 TPP 3 1 12 21FTA 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 2013 12
TPP TPP TPP TradeWatch 14 TradeWatch 2013 12
- GCC GSFTA 2013 9 1 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 2013 12
GCC GSFTA GCC GCC GCC 70% 100% GCC GCC GCC 10% GCC GSFTA GSFTA 16 TradeWatch 2013 12
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 2013 12
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 2013 12
PIS COFINS PIS COFINS no.12,865/2013 2013 10 10 ICMSPIS COFINS PIS COFINS 10,865 7 12,865 26 PIS COFINS ICMS PIS COFINS PIS COFINS PIS COFINS PIS COFINS 5 19 TradeWatch 2013 12
2013 FTZ 2011 4 5,000 FTZ FTZ FTZ FTZ 500 5 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 http://news.gc.ca 5 The CentrePort Canada Act (C.C.S.M. c. C44) FTZ Backgrounder: Canada s Foreign Trade Zone Programming http://www.fin.gc.ca 20 TradeWatch 2013 12
2013 10 31VAT 2014 1 1 VAT IMMEX VAT I 25 VAT IMMEX 6 VAT 16%VAT VAT IMMEX 100 275 VAT 1 30 VAT 6 21 TradeWatch 2013 12
22 TradeWatch 2013 12 VAT 1 VAT VAT VAT IMMEX PROSEC pedimento 40
23 TradeWatch 2013 12 1 VAT 1,500~2,500 2 regularization VAT VAT
VAT IMMEX VAT VAT IMMEX 16% VAT VAT 11%VAT 2014 1 1 VAT 16% VAT 24 TradeWatch 2013 12
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 2010 3 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 2013 12
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 2013 12
27 TradeWatch 2013 12 2013 6 2011 6 2013 7 1 2013 8 19
9 28 TradeWatch 2013 12
2013 9 7 2007 2013 APEC FTA 12 FTA ISDS ISDS FTA FTA FTA FTA EU 29 TradeWatch 2013 12
2013 9 SHFTZ SHFTZ [2013]38 2013 9 27 SHFTZ 28.78 SHFTZ SHFTZ SHFTZ SHFTZ [2013]75 2013 10 15 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. 2013005 2013 9 30 30 TradeWatch 2013 12
GSP 23 4 1 26 3 31GSP 26 4 1GSP HS MFN 25 3 31 0306.14-1 9.6% 7.2% 0306.24-2 9.6% 7.2% 0910.12-2- 2 ex 2.5% 0910.12-2- 2 ex 1605.51 ex 1605.53 ex 1605.58 ex 26 4 1 2.5% 9.6% 7.2% 9.6% 7.2% 9.6% 7.2% 2206.00-2- 2 -B- b 1 42.40 1 30.80 28.43 2.5% 55.13 85% 6.6% 10% 5.28% 8% 170g/ 62.14 4.4% 9.1% 71.16 2.5% 5.2% 81.10 1 0 8.80 82.15 3.9% 4.6% 85.44 0% 4.8% 94.05 0% 3.9% 95.06 0% 3.2% 96.13 0% 5.1% 31 TradeWatch 2013 12
26 4 1 GSP GSP http://www.customs.go.jp/shiryo/tokkeikanzei/ hinmoku-jogai.pdf GSP 26 4 1GSP GSP HS 25 3 31 MFN 26 4 1 1212.99-2ex 0% 3% 1604.32ex 4.8% 6.4% 27.01 0% 0% 3.9% 29.03 0% 0% 3.9% 32 TradeWatch 2013 12
60NZGST 60 NZ GST GST 15% 399NZ www. whatsmyduty.org.nz GST 60,000NZ GST 2011 12.5% 15% GST GST 33 TradeWatch 2013 12
2013 7 1 GST the Comptroller of Customs Electronic Cargo Information 2,562 733 30% 2013 9 9 Electronic Cargo Interchange 34 TradeWatch 2013 12
EU GCC 2014 1 1 GCC EU GSP EU GCC EU GSP EU GSP EU TradeWatch2013 9 2014 1 1 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 2013 12
2014 1 1GCC EU EU GCC EU EU EU EU EU EU EU EU EY EU GCC EU 2014 1 1 36 TradeWatch 2013 12
TIR TIR 2014 7 1 2013 7FCS TIR TIR FCS FCSTIR ASMAP TIR 1975 2013 10 ASMAP FCS 2013 12 1 TIR TIR FCS TIR FCS 2013 11 30 TIR 2014 7 1 ASMAP FSC FCS 2013 12 1 TIR 37 TradeWatch 2013 12
EY Assurance Tax Transactions Advisory EY EY EY ey.com EY EY EY 2014 Ernst & Young Tax Co. All Rights Reserved. Japan Tax SCORE CC20140220-1 EYEY ED None EY +81 3 3506 2678 yoichi.ohira@jp.ey.com