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WT/TPR/M/369/Add.1 28 September 2018 (18-6027) Page WT/TPR/M/369/Add.1 28 September 2018 (18-6027) Page: 1/94 Trade Policy Review Body Original: English/anglais/inglés 11 and 13 April 2018 Spanish/espagnol/español TRADE POLICY REVIEW MONTENEGRO MINUTES OF THE MEETING Addendum Chairperson: H.E. Mr. Eloi Laourou (Benin) This document contains the advance written questions and additional questions by WTO Members, and replies provided by Montenegro.1 Organe d'examen des politiques commerciales 11 et 13 avril 2018 EXAMEN DES POLITIQUES COMMERCIALES MONTÉNÉGRO COMPTE RENDU DE LA RÉUNION Addendum Président: S.E. M. Eloi Laourou (Bénin) Le présent document contient les questions écrites communiquées à l'avance par les Membres de l'OMC, leurs questions additionnelles, et les réponses fournies par Monténégro.1 Órgano de Examen de las Políticas Comerciales 11 y 13 de abril de 2018 EXAMEN DE LAS POLÍTICAS COMERCIALES MONTENEGRO ACTA DE LA REUNIÓN Addendum Presidente: Excmo. Sr. Eloi Laourou (Benin) En el presente documento figuran las preguntas presentadas anticipadamente por escrito y las preguntas adicionales de los Miembros de la OMC, así como las respuestas facilitadas por Montenegro.1 _______________ 1 In English and Spanish only./En anglais et espagnol seulement./En inglés y español solamente. WT/TPR/M/369/Add.1 - 2 - CONTENTS ARGENTINA ...................................................................................................................... 3 AUSTRALIA ...................................................................................................................... 5 BRAZIL ............................................................................................................................. 9 CANADA ......................................................................................................................... 10 CHINA ............................................................................................................................ 11 CHINA – ADDITIONAL QUESTIONS ................................................................................ 14 COSTA RICA ................................................................................................................... 24 EUROPEAN UNION ......................................................................................................... 27 ICELAND ........................................................................................................................ 41 JAPAN ............................................................................................................................ 42 MEXICO .......................................................................................................................... 50 MOLDOVA, REPUBLIC OF ................................................................................................ 53 SAUDI ARABIA, KINGDOM OF ........................................................................................ 57 THAILAND ...................................................................................................................... 66 TURKEY .......................................................................................................................... 70 UKRAINE ........................................................................................................................ 74 UNITED STATES ............................................................................................................. 83 UNITED STATES FOLLOW-UP QUESTIONS ...................................................................... 94 WT/TPR/M/369/Add.1 - 3 - ARGENTINA Preguntas Informe WT/TPR/S/369 POLÍTICAS Y PRÁCTICAS COMERCIALES, POR MEDIDAS En el párrafo 3.21 se hace referencia a que Montenegro considera un producto ser originario de un país en el que haya sido sometido la última transformación sustancial económicamente justificable. 1. ¿Podrían agregar información adicional respecto de qué porcentaje de transformación sustancial se refiere? Answer: Article 25 on non-preferential origin of goods of the Customs Law2 prescribes that goods whose production involve more than one country shall be deemed to originate in the country where they underwent their last substantial, economically justifiable processing (treatment, final treatment, further treatment) resulting in new products or representing a crucial stage of manufacture. The Regulation on implementation of the Customs Law3 and related Annexes 4 and 5 (for textiles and some other products) prescribe last substantial transformation. For determination of last substantial transformation for products that are not included in those Annexes customs authority of Montenegro, interpret Article 25 on the case-by-case basis. En el párrafo 3.61 se mencionan que las empresas o empresarios que inicien actividades en municipios menos desarrollados obtienen una reducción sustancial en los impuestos directos. 2. ¿Existe la posibilidad que empresas extranjeras participen en actividades económicas en los municipios menos desarrollados? En caso afirmativo, deseamos conocer si el mismo régimen de exención tributaria se aplica para todas las empresas. 3. ¿Podrían ampliar información respecto al tipo de actividades que pueden realizar las empresas para obtener el beneficio? Se detalla en el párrafo 3.63 que Montenegro ha notificado únicamente en mayo de 2015 respecto de los programas de ayuda, en donde indicó que en 2013 y 2014 se habían aplicado 8 y 10 programas de subvenciones, respectivamente. 4. En consecuencia, se desea saber podrían brindar más detalles sobre si Montenegro mantiene estos programas de ayuda a la producción. Answers 2.- 4. Under the conditions and manner prescribed by national legislation, foreign companies, the same as domestic, have the opportunity to participate in economic activities in less developed municipalities. The provisions of Article 27 of the Law on Tax Administration4 prescribe the manner and procedure for general registration of taxpayer to the competent tax authority. Under that Law, the application for registration can be inter alia, submitted by a foreign legal entity or an organization that generates income in Montenegro, or by a foreign physical person who generates income or owns property in Montenegro. In order to identify taxpayers within 15 days from the day of submitting the application for registration, the tax authority shall issue a decision on the registration and assign to a taxpayer a Tax Identification Number. 2 Official Journal of Republic of Montenegro", No 07/02, 38/02, 72/02, 21/03, 31/03, 29/05 and 66/06 and "Official Journal of Montenegro", No 21/08, 01/11, 39/11, 40/11, 28/12, 62/13 and 71/17. http://www.mif.gov.me/en/library/zakoni 3 Official Journal of Republic of Montenegro", No 15/03 and 81/06 and "Official Journal of Montenegro", No 38/08, 28/12, 11/16 and 40/17. http://www.mif.gov.me/en/library/uredbe?alphabet=lat 4 Official Journal of Republic of Montenegro", No 65/01, 80/04 and 29/05 and "Official Journal of Montenegro", No 73/10, 20/11, 28/12, 08/15 and 80/17. WT/TPR/M/369/Add.1 - 4 - By the provisions of Article 31 of the Law corporate profit tax5 a newly established legal entity that starts performing activities in economically underdeveloped municipalities, has the right to CPT reduction by 100% for the first eight years. In addition, a taxpayer in the same areas employing a person based on contract for an indefinite period or for at least 5 years is released from the obligation of paying the calculated and withheld personal income tax for a period of four years from the date of the establishment of the employment relationship. Tax exemptions do not apply to a taxpayer operating in the primary production of agricultural products, transport, shipyards, fisheries, steel, trade and catering, with the exception of primary catering facilities. The first year in which the right to tax exemption is exercised begins on the day of entering registration of legal entity into the Central Registry of Economic Entities. As for the programs of support the notification covering support in 2015 and 2016 is under preparation and will be submitted as soon as possible. POLÍTICAS COMERCIALES, POR SECTORES En el párrafo 4.49 se hace referencia que Montenegro ha aplicado diversos programas para apoyar las empresas del sector manufacturero. 5. ¿Podrían indicar si los programas de apoyo se aplican también a las empresas de capital extranjero? De ser afirmativa la respuesta ¿las condiciones son las mismas que deben cumplir las empresas locales? Answer: Foreign companies are eligible to use all programmes mentioned in paragraph 4.49 under the same conditions applicable to domestic companies, if that mentioned foreign companies are registered in Montenegro. 5 Official Journal of Republic of Montenegro", No 65/01, 12/02 and 80/04 and "Official Journal of Montenegro", No 40/08, 86/09, 40/11, 14/12, 61/13 and 55/16. WT/TPR/M/369/Add.1 - 5 - AUSTRALIA Report by Montenegro (WT/TPR/G/369) 3 Trade in Services 3.10 Trade in Services 3.10.1 Tourism Page 25, Paragraph 3.78 The report states that there has been growth in the tourism sector in the latest review period. To achieve further growth, Montenegro is placing importance on air-accessibility and is currently considering the further improvement of airport capacity. Question 1 As part of its initiative to improve airport capacity, is Montenegro considering opening up airport management and ownership to foreign investment? MNE answer: The Government of Montenegro has engaged the International Finance Corporation
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