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Brazil/Displays

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  • 1. Seminar Invest in Brazil: Opportunities for Displays Washington State Convention Center Seattle, WA, USA May 25th, 2010 Ministry of Development, Industry and Foreign Trade
  • 2. The Brazilian Displays and Semiconductor Industry Support Program Ministry of Development, Industry and Foreign Trade
  • 3. PADIS José Ricardo Ramos Sales Foreign Trade Analyst jose.sales@mdic.gov.br Ministry of Development, Industry and Foreign Trade
  • 4. PADIS PADIS is the Brazilian Program for the Development of Display and Semiconductor Industry Created by Law 11,484 - May 31st, 2007 That Law also makes provisions on new regulation for intellectual property rights on integrated circuits topography: Investment protection Compliance with international IP agreements
  • 5. Companies which invest in Research & PADIS Development (R&D) and manufacture, in Brazil: Beneficiaries Flat panels (as an input to electronic equipments and includes LCD, PDP/Plasma, LEDs, OLEDs and TFEL) a) Concept, development and design; or b) Manufacture of optoelectronic and photonic devices, including those applicable to displays; or c) Final assembly, electrical and optical tests of panel modules. OBS: 1) It does not include CRT
  • 6. Companies which invest in Research & PADIS Development (R&D) and manufacture, in Brazil: Beneficiaries Semiconductor electronic devices (headings 8541 and 8542 of NCM) a) Concept, development and design; or b) Diffusion (front-end); or c) Encapsulation and test (back-end). OBS: 1) Module assembly is not included 2) Photovoltaic cell is included 3) Chip on board is included
  • 7. PADIS For the acquisition of materials and design tools: equipments, Value added taxes Federal Incentives Social Security Contributions => from 9,25% to 0% Tax on Industrialized Products => from up to 15% to 0% Import Tax – for inputs (supplies) and equipments Possibility of reduction to 0%
  • 8. For the commercialization of displays or PADIS semiconductor devices: Value added taxes 1 Federal Social Security Contributions => from Incentives 9,25% to 0% Tax on Industrialized Products => from up to 15% to 0% Corporate Income Tax => from 15% to 0% 1 Restrictions may apply. Refer to Brazilian Regulation for more information.
  • 9. PADIS Reduction to 0% of Social Security Contributions (PIS-PASEP/COFINS, PIS- PASEP/COFINS-Importation) and of Tax on Federal Incentives Industrialized Products (IPI) Validity Situation: when the beneficiary of PADIS purchases in the domestic market or imports machinery, devices, instruments, equipments, softwares and inputs to manufacture displays and semiconductors. Validity: until January 22, 2022.
  • 10. PADIS Possibility of reduction to 0% of the Import Tax Federal Incentives Validity Situation: when the beneficiary of PADIS imports machinery, devices, instruments, equipment, softwares and inputs (supplies) mentioned in an act of the Executive Branch, to manufacture displays and semiconductors. That Act will determine the list of goods, the conditions and the validity of the incentive.
  • 11. Reduction to 0% of the Contribution for PADIS Intervention in the Economic Domain (CIDE) destined to fund the Program for Encouraging University-Enterprise Integration for Federal Incentives Supporting Innovation mentioned by Article 2 of Law no. 10,168, of December 29, 2000. Validity Situation: In remittances abroad for payment of agreements related to exploitation of patents and use of trademarks and agreements for the supply of technology and technical assistance, when conducted by the beneficiary of PADIS and linked to manufacture of displays and semiconductors. Validity: 12 or 16 years, from the date the project is approved – more time to the projects with more value.
  • 12. PADIS Reduction to 0% of Social Security Contributions2 and of Tax on Industrializaded Products Federal Incentives Situation: On sale of displays3 or Validity semiconductors. Validity: until January 22, 2022. 2 This reduction is also applicable to revenues resulting from the sale of design, when performed by the beneficiary of PADIS 3 Restrictions may apply. Refer to Brazilian Regulation for more information.
  • 13. PADIS Reduction to 0% of the Income Tax rates and additional tax charged on exploitation profits. Federal Incentives The income tax reduction is also Validity applicable to revenues resulting from the sale of design, when performed by the beneficiary of PADIS. Validity: 12 or 16 years, from the date the project is approved – more time to the projects with more value.
  • 14. PADIS Project approval by the Ministries of Development, Industry and Foreign Trade (MDIC), Finance (MF) and Requirements Science and Technology (MCT). Fiscal regularity in Brazil Invest in R&D activities performed in Brazil at least five percent (5%) of its net revenues earned in the domestic market.
  • 15. PADIS Higher national production, with value and specialized competence in project, development and manufacturing of displays and semiconductor electronic Expected devices. results A strong displays and semiconductor sector in Brazil can allow a competitive insertion in the global market, with exports and great reduction of imports. Benefits to several productive chains which are big consumers of those components (Information and Comunication, Automotive, Agribusiness, Textiles and so on).
  • 16. PADIS PADIS can provide you good conditions to explore Benefits to interesting markets by investors designing and manufacturing displays and ICs in Brazil without paying taxes and obtain other state incentives. And also exporting to Latin America and other markets.
  • 17. Thank you very much! Ministry of Development, Industry and Foreign Trade

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