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New KPMG International publication examines how companies can navigate through the myriad of transfer pricing issues created by complex supply chains.
Economic realities have an impact on how multinational enterprises organize their business and enter into transactions that involve entities from different jurisdictions. What is the reality of the current world seen through transfer pricing? There are three main issues which are equally important both for the management of multinational enterprises and for the tax authorities:
1) Reorganization of business and of related transactions
2) Supply chain
3) Taxpayers’ options when defending their position before the tax authorities