Back to Back: A Focus on Reducing the Logistics Costs and Tax

The objective is to identify the main aspects related to the operation of Back to Back set out in international trade, which enables reduction of logistics costs and taxes. The operation of Back to Back is an excellent opportunity to increase foreign exchange gain and offer greater flexibility to co...

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Bibliographic Details
Main Authors: Rogério João Lunkes, Fernando Rodrigo Sagaz
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio de Janeiro 2012-06-01
Series:Revista Sociedade, Contabilidade e Gestão
Subjects:
Online Access:http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/1476/1324