Global Trade Advisory M&A Deloitte Tax LLP

Transcription

1 Deloitte Tax LLP May 2018

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3 Global Trade Advisory M&A Due to the complex global footprint of many companies today, global trade operations and compliance are of strategic importance during Post Merger Integration (PMI) and Divestiture efforts for all companies importing or exporting goods, technologies, or services. Global Trade as Key Consideration Decisions on legal entity structure supply chain, sourcing, and the structuring of transactions in the planning phase of PMI and Divestitures projects that are not analyzed from Global Trade perspective can have unintended consequences on Companies Global Trade compliance as well as Companies ability to move products across borders to global markets and maintain revenue continuity. Adding complexity to transaction planning, Companies face diverse local and global trade regulations, involving many factors including compliance requirements impacting operational decisions, costs, and timelines. Therefore, it is critical to understand the current and future state Global Trade requirements as early as possible, to allow sufficient lead time to address the relevant Global requirements, which can include import and export licenses and registrations, participating government agency requirements, supply chain security among others. Frequently, Companies experience resources and the global expertise constraints to sufficiently address such M&A activities which require significant undertaking. As a trusted and experienced advisor to many transactions, Deloitte Tax LLP s Global Trade Advisory (GTA) Practice can help. 03

4 It is critical to understand the current and future state Global Trade requirements in PMI or Divestiture projects as early as possible, to allow sufficient lead time to address requirements and to enable continuity of import and export activities. Our team s approach to integration and transaction planning and implementation is applied to the key Global Trade Compliance and Operations readiness areas, with US and coordinated foreign office delivery for global operational readiness, and includes: Day 1 Readiness: Understand global legal entity structure and business operational changes impact on export/import transactions Plan for and implement Global Trade efficient and compliant requirements/changes Government registrations (e.g., importer/exporter of record, supply chain security, product licensing, Participating Government Agency requirements, etc.) Third Party Contracting Trade Compliance Program Implementation/Integration People, Process and Technology Alignment: Assess, develop and integrate or processes and procedures Avoid duplication of processes/effort. Rationalize trade compliance resourcing GTC Automation System and Master Data Integration and/or Rationalization Minimizing Trade Non- Compliance and Enabling Business Continuity Supporting the global supply chain and revenue continuity by enabling timely and compliant border crossings Reduce exposure to penalties and unplanned liabilities. Key Considerations: Legal Entity Structure Import Impact Export Impact Partner Impact Customs Broker/Freight Forwarders Systems Impact Compliance Processes Staffing 04

5 Global Trade Advisory M&A Our team has worked to enable successful global trade compliance day 1 readiness in more 70 countries for numerous companies, utilizing leading practice methodologies for clients specific industries, focusing on people, process, and technology. With more than 560 Global Trade Advisory specialists in over 110 countries, our team works seamlessly together to provide strategic and cost-effective customs, export controls, supply chain and trade solutions to clients across the globe and provides access to experts with understanding of global trade regulations and longstanding experience with local export and import authorities. Our Services cover every stage of the M&A deal cycle and include: Identify activities in new jurisdictions and impact on new business in existing jurisdictions. Global Trade Operations Readiness Determine local trade, and other trade related government requirements. Acquire US and other country specific registrations authorizations and licenses. Acquire global product specific import/export licenses and authorizations. Engage brokers and freight forwarders and other logistics providers. Identify required trade compliance resources to support requirements, including organizational design and implementation. Global Trade Compliance Program Development Assist with establishing/updating internal compliance program processes, tools and templates to enable continuity of compliance. Develop/Implement export screening processes (e.g., denied party, embargo/sanction, anti-boycott screening, etc.). Develop/Implement recordkeeping procedures aligned with government requirements. Assist with selection of vendors of global trade automation services. Global Trade Automation Provide regulatory support for trade automation implementation or integration. Assist with master data rationalization. Conduct trade management solution implementation assessment. Project Management support. Day-to-Day and Strategic Function Services Support on-going day-to-day operational global trade activities on ad hoc basis. Provide loan staff resources to alleviate client s trade compliance resource requirements. Assist with Post-Day 1 enhancement planning. 05

6 Synergies & Shareholders Communication Organization & Workforce Customers, Markets & Products Global Trade Compliance (GTC) is a Strateguc Focus Area Facilitate Day 1 Operational Readiness Compliance Program Implementation/Integration Minimize Non-Compliance and Enable Business Continuity Trade Controls Integration Program Management Locations & Facilities Functional Planning and Execution 06

7 Contact us Michele E. McGuire Principal, US GTA Practice Leader W: M: E: mimcguire@deloitte.com Suzanne Kao Managing Director, Global Export Controls & Sanctions Leader W: M: E: skao@deloitte.com Sean Ryan Senior Manager W: M: E: seanryan@deloitte.com 07

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