Foram encontradas 90 questões.
Em relação ao Acordo de Valoração Aduaneira (AVA), analise as proposições abaixo e assinale a opção correta.
I. Restrições à cessão ou à utilização das mercadorias importadas, se exigidas por lei do país de importação, impedem a utilização do primeiro método de valoração.
II. A vinculação existente entre o comprador e o vendedor impede a utilização do primeiro método de valoração, se esta vinculação afetar o preço.
III. O primeiro método somente poderá ser aplicado quando a transação for uma venda para exportação para o país de importação.
IV. O quarto método de valoração refere-se ao valor de transação de mercadorias idênticas vendidas para exportação para o mesmo país de importação e exportadas ao mesmo tempo que as mercadorias objeto de valoração.
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Questão presente nas seguintes provas
A questão toma por base o texto que se segue.
Aduanas
Um dos principais objetivos da Estrutura é o de organizar uma rede entre as aduanas de maneira a garantir o movimento contínuo de mercadorias através de cadeias logísticas internacionais seguras. A organização dessas redes resultará, entre outros benefícios, no intercâmbio oportuno de informações, o que possibilitará às administrações aduaneiras gerenciarem o risco de forma mais eficiente. Isso não somente melhorará a capacidade das aduanas de detectarem remessas de alto risco, mas também permitirá que melhorem seus controles ao longo da cadeia logística comercial internacional e aloquem seus recursos melhor e mais eficientemente. Os acordos para o estabelecimento da rede entre as aduanas fortalecerão a cooperação entre elas e permitirão que executem controles com maior antecedência na cadeia logística, como, por exemplo, no caso de uma administração aduaneira de um país importador solicitar à administração do país exportador para que faça uma verificação em seu nome. A Estrutura também prevê o reconhecimento mútuo de controles sob certas circunstâncias.
Conforme anteriormente exposto, a Estrutura permitirá às administrações aduaneiras lidarem com os desafios do novo ambiente do comércio internacional, implementando as pedras fundamentais para a reforma e a modernização aduaneiras. A Estrutura também foi organizada de maneira flexível para que as administrações aduaneiras possam fazer as mudanças no seu próprio ritmo. Assim, as administrações aduaneiras poderão implementar a Estrutura conforme seus próprios níveis de desenvolvimento, condições e necessidades.
http://www.receita.fazenda.gov.br/aduana/OMA/Beneficio/Aduana.htm. Acesso: 31 de outubro de 2014 (com adaptações).
O texto tem por finalidade
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Questão presente nas seguintes provas
Read the text below entitled “Reasons why learning English is so important” so as to answer question.
Reasons why learning English is so important
Source: http://www.esoe.co.uk
30th Sep, 2013 (Adapted)
Source: http://www.esoe.co.uk
30th Sep, 2013 (Adapted)
First of all, English may not be the most spoken language in the world, but it is the official language in a large number of countries. It is estimated that the number of people in the world that use in English to communicate on a regular basis is 2 billion! Additionally, English is the dominant business language and it has become almost a necessity for people to speak English if they are to enter a global workforce. Research from all over the world shows that cross-border business communication is most often conducted in English. Its importance in the global market place therefore cannot be understated, learning English can really change your life.
Many of the world’s top films, books and music are published and produced in English. Therefore, by learning English you will have access to a great wealth of entertainment and will be able to have a greater cultural understanding. Furthermore, most of the content produced on the internet (50%) is in English. So, knowing English will allow you access to an incredible amount of information which may not be otherwise available.
The author claims, in paragraph 2, that by learning English, your cultural understanding will beProvas
Questão presente nas seguintes provas
Read the text below entitled “Reasons why learning English is so important” so as to answer question.
Reasons why learning English is so important
Source: http://www.esoe.co.uk
30th Sep, 2013 (Adapted)
Source: http://www.esoe.co.uk
30th Sep, 2013 (Adapted)
First of all, English may not be the most spoken language in the world, but it is the official language in a large number of countries. It is estimated that the number of people in the world that use in English to communicate on a regular basis is 2 billion! Additionally, English is the dominant business language and it has become almost a necessity for people to speak English if they are to enter a global workforce. Research from all over the world shows that cross-border business communication is most often conducted in English. Its importance in the global market place therefore cannot be understated, learning English can really change your life.
Many of the world’s top films, books and music are published and produced in English. Therefore, by learning English you will have access to a great wealth of entertainment and will be able to have a greater cultural understanding. Furthermore, most of the content produced on the internet (50%) is in English. So, knowing English will allow you access to an incredible amount of information which may not be otherwise available.
According to the author, in paragraph 1, English
Provas
Questão presente nas seguintes provas
Read the text below entitled “Reasons why learning English is so important” so as to answer question.
Reasons why learning English is so important
Source: http://www.esoe.co.uk
30th Sep, 2013 (Adapted)
Source: http://www.esoe.co.uk
30th Sep, 2013 (Adapted)
First of all, English may not be the most spoken language in the world, but it is the official language in a large number of countries. It is estimated that the number of people in the world that use in English to communicate on a regular basis is 2 billion! Additionally, English is the dominant business language and it has become almost a necessity for people to speak English if they are to enter a global workforce. Research from all over the world shows that cross-border business communication is most often conducted in English. Its importance in the global market place therefore cannot be understated, learning English can really change your life.
Many of the world’s top films, books and music are published and produced in English. Therefore, by learning English you will have access to a great wealth of entertainment and will be able to have a greater cultural understanding. Furthermore, most of the content produced on the internet (50%) is in English. So, knowing English will allow you access to an incredible amount of information which may not be otherwise available.
“cross-border business communication is most often conducted in English.” In other words, the author claims that cross-border business communication
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Sobre as hipóteses de incidência do Imposto de Importação, é correto afirmar:
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Read the text below entitled “America's clampdown on tax evasion” in order to answer question.
America's clampdown on tax evasion
Source: www.economist.com
Nov 4th, 2014 (Adapted)
Source: www.economist.com
Nov 4th, 2014 (Adapted)
“WE HAVE A VERDICT!!” was the emphatic message scribbled in large capital letters on a piece of paper and handed to a federal court in Fort Lauderdale, Florida, little more than an hour after the jury had started its deliberations. Minutes later Raoul Weil, the former number three at UBS, a giant Swiss bank, was acquitted of conspiracy in relation to revelations that the bank had helped American tax evaders to move undeclared income offshore. Mr Weil, who had been indicted in 2008 and arrested at an Italian hotel last year, clenched his fists when the verdict was announced.
The acquittal is a setback for America’s Department of Justice, which has led an international crusade against offshore tax-dodging. In particular, it has been particularly keen to bring more individuals to account, having successfully forced numerous banks to settle such charges (UBS, for example), plead guilty to them (Credit Suisse), or to close down completely (Wegelin). As the former head of global wealth management at UBS, Mr Weil was the most senior of the three dozen bankers, lawyers and advisers charged to date.
According to the text, Mr Weil isProvas
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São locais onde podem ser efetuadas a entrada ou a saída de veículos e mercadorias procedentes do exterior ou a ele destinadas:
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Sobre o cálculo do Imposto de Importação, assinale a opção correta.
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Questão presente nas seguintes provas
Read the text below entitled “Import Tariffs” in order to answer question.
Import Tariffs
Source: www.export.gov/br
Nov 4th, 2014 (Adapted)
Source: www.export.gov/br
Nov 4th, 2014 (Adapted)
Imports are subject to a number of taxes and fees in Brazil, which are usually paid during the customs clearance process. There are three taxes that account for the bulk of import costs: the Import Duty (II), the Industrialized Product tax (IPI) and the Merchandise and Service Circulation tax (ICMS). In addition to these taxes, several smaller taxes and fees apply to imports. Note that most taxes are calculated on a cumulative basis.
Brazil and its Southern Common Market (Mercosur) partners, Argentina, Paraguay and Uruguay, implemented the Mercosur Common External Tariff (CET) on January 1, 1995. Each country maintains a separate exceptions list of items for tariffs.
The Brazilian Government established a computerized information system to monitor imports and to facilitate customs clearance known as the Foreign Trade Integrated System (SISCOMEX). SISCOMEX has facilitated and reduced the amount of paperwork previously required for importing into Brazil. Brazilian importers must be registered in the Foreign Trade Secretariat’s (SECEX’s) Export and Import Registry and receive a password given by Customs to operate the SISCOMEX.
According to paragraph 2, the Mercosur Common External Tariff (CET)
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Cadernos
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