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By Oliver R. HOOR *
The current global business context has created an environment that fosters more frequent and accelerated changes in the supply chains of multinational groups. Related business restructurings generally involve the stripping of functions, assets and/or risks from one or more of an MNEs entities, and reallocating these stripped components to one or more principal entity(ies). In other words, certain functions, assets and risks are centralized within the multinational group. This is the second of two articles on supply chain management with a focus on the transfer pricing aspects of business restructurings.
I. Introduction
Business restructurings by multinational enterprises have become a...
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