税收优化的供应链管理及转移定价.ppt

Tax-efficient Supply Chain Management Transfer Pricing Page * Tax-efficient Supply Chain Management Transfer Pricing Contents TESCM Background The Concept Overall Structure Design Entity Characterization Alternative Structures Location of Principal Co Benefits Key Tax Issues Recent Developments OECD Discussion Draft on Transfer Pricing Aspects of Business Restructuring Tax-efficient Supply Chain Management Background Discernible change in multinational business models “Local” business models giving way to regional and global supply chain structures Growing centralization of multinational d