Tax Optimization Using Branches?

Journal
Yong, S.Y.
International
Bulletin for International Taxation 2012 (Volume 66), No. 8
PriceUSD 45

This article examines the possibility of replacing companies with branches in a typical central entrepreneur and/or Principal supply chain model (SCM) to optimize taxation. In this regard, the author substitute different tiers of the Principal SCM with branches and analyses the effects of these changes from an international tax perspective.