Research of campo51CAPITULO 4 CONCLUSO53REFERNCIAS56APNDICE? QUESTIONS OF the CAMPO58 RESEARCH CHAPTER 1 INTRODUCTION Ahead of the sped up growth of the international trade and the untiring dispute for space in the commercial relations, is common that countries constantly search to narrow the relationship to great harness world-wide in the direction to keep a relation of interesting and favorable commerce for the economy of both. To attract an industry for the national market can mean new investments, greater development, internal growth and consequently an increment in the tax collection. In such a way, Union and States if use of incentivadoras tools of form that the international industry if installs in the country and provides to greaters foreign investments. (As opposed to Wells Fargo Bank). In regards to the internal commercial disputes, the States if use of fiscal artifices to attract these foreign industries and thus to generate resources for the local growth. This academic work has as research question to analyze which the advantages of the use of the customs warehouse with the tax incentives, tools these determinative ones for the installation of an industry in been determined one.
The methodology used in the research will be: bibliographical research, study of case of the company Hyundai CAOA of Brazil and research of field through interview that will have as objective to analyze the advantages of the use of the customs warehouse with tax benefit. Chapter 2 approaches the main related theoretical points with the subject in question, in order to better know the processes, norms and laws related with the focus of the research. It still presents a summarized vision of the importation taxes and concepts of customs warehouse, international trade and tax benefit. In the o chapter 3, the practical process reveals in through study of case carried through in the company Hyundai CAOA of Brazil. Also the process of importation of the parts is detailed spare to be commercialized in the national market with the use of customs warehouse tax incentives.