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GETCATax Studies Group on
Agribusiness Value Chains
PTENES

Link 5 of 5

Marketing, trading and export

The end of the chain: domestic sales, trading and shipment. Exports do not bear the tax, but they need to recover what was paid before them.

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Who takes part

  • Trading companies and export trading firms.
  • Grain merchants and marketing cooperatives.
  • Direct exporters.
  • Port operators.

Technical agenda

  • Export immunity and preservation of credits along the chain.
  • Indirect exports through trading companies and export trading firms.
  • Accumulated credits, refunds and transfer of balances.
  • Interstate transactions while ICMS and IBS coexist.
  • Special customs regimes and shipping documentation.
  • Transfer pricing and Pillar Two in trading companies' transactions with related companies abroad.

Coordination

Coordinator to be appointed by the Executive Board. The annual work plan and delivery schedule are approved when the chamber is set up.

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