NDLI: Universidade De São Paulo Escola De Artes, Ciências E Humanidades Programa De Pós-graduação Em Têxtil E Moda

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Universidade De São Paulo Escola De Artes, Ciências E Humanidades Programa De Pós-graduação Em Têxtil E Moda

Content Provider	Semantic Scholar
Author	Aragão, Guilherme Hodas
Copyright Year	2015
Abstract	FATALLA, Fabio Campos. Proposal of a methodology for tax classification of textile goods in the Mercosur Common Nomenclature. 2017. 139 f. Dissertação (Master of Science) Escola de Artes, Ciências e Humanidades, Universidade de São Paulo, São Paulo, 2017. Corrected version. Fiscal Goods Classification is one of the main difficulties in companies' day-today operations since it is fundamental in the determination of many tax and fees, in particular, in the determination of the taxes involved in import and export operations. With the increase of the export operations and, mainly, of the import in the last years in the textile area, the correct classification of commodities became a subject of fundamental importance in the sector. Considering the above, this work aimed to analyze the classification of textile materials in the Mercosul Common Nomenclature (NCM) and to develop a methodology that allows and facilitates its correct classification. By means of the identification of key points in the classification of the products, logical decision flow diagrams were constructed that allowed to reach the correct classification of four products chosen as pilots showing the applicability of the proposed methodology.
File Format	PDF HTM / HTML
Alternate Webpage(s)	https://teses.usp.br/teses/disponiveis/100/100133/tde-10022019-100234/publico/3535746.pdf
Alternate Webpage(s)	https://teses.usp.br/teses/disponiveis/100/100133/tde-27112017-142643/publico/DISSERTACAO_FABIO_CAMPOS_FATALLA_VC.pdf
Alternate Webpage(s)	https://teses.usp.br/teses/disponiveis/100/100133/tde-18082015-152720/publico/guilhermecorrigida.pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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