• Service: Tax
  • Type: Business and industry issue
  • Date: 4/11/2011

A World in Transition 

Managing the Transfer Pricing Implications of Complex Supply Chains

Transfer pricing around corporate supply chains has become increasingly complex and closely scrutinised in recent years. This publication focuses on three discrete types of supply chain issues.

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Part one discusses the implications of the new Organisation for Economic Co-operation and Development (OECD) Guidelines on Business Restructuring. This section includes specific country perspectives on business restructuring concepts from: Australia, Belgium, Canada, China, Denmark, France, Germany, Italy, Japan, the Netherlands, Spain, the United States and the United Kingdom.

The second part focuses on a few selected issues that arise in many multinational enterprise's (MNEs) supply chains.

The last section of this publication discusses controversy – what options taxpayers have in resolving inevitable conflicts with tax authorities and includes a look at Asian advance pricing agreement (APA) statistics in Australia, China, Japan and Korea as well as a discussion on navigating transfer pricing controversy in India.