sales abroad through commercial companies are classified as indirect exports and are considered direct fiscal exports, ie they are not taxed for ICMS, Pis , Cofins and IPI. They mainly have advantages for small and medium producers who do not have their own structure dedicated to foreign trade operations.
The formation of the common exporting trading company is governed by the same legislation as that used for the opening of any commercial or industrial company taking charge of any form of company. The exporting trading company, which wishes to be considered as a trading company,
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