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By Oliver R. Hoor *
Supply chain management is essentially a cross-functional approach in which a number of entities of a Multinational Enterprise (MNE) manage the movement of raw materials into the organization, the processing of materials into finished goods and the movement of finished goods to the end-consumer. This implies that MNEs are adopting supply chain models for managing all aspects of their business (including, for example, manufacturing and distribution). As taxes represent significant costs for multinational groups, supply chain decisions should take into account related tax implications.
I. Introduction
In todays globalized economy, multinational groups have to deal with competitive...
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