The Resource Shock to the system : key international tax issues associated with supply chain disruption

Shock to the system : key international tax issues associated with supply chain disruption

Label
Shock to the system : key international tax issues associated with supply chain disruption
Title
Shock to the system : key international tax issues associated with supply chain disruption
Creator
Subject
Language
eng
Summary
The COVID-19 crisis has created a shock to the global supply chain system. This article discusses some of the key international tax challenges associated with this disruption: transfer pricing issues (intercompany agreements, transfer pricing documentation, transfers of value); functional dislocation (PE and residency issues, CFC considerations, DEMPE dislocation); indirect taxes and customs duties (supply-side issues, customer-side issues)
Citation source
In: Journal of international taxation. - New York. - Vol. 31 (2020), no. 8 ; p. 38-45
http://library.link/vocab/creatorName
  • Lebovitz, M.S
  • Mortimer, M
  • Osborn, J.M
  • Pieron, A
  • Swanson, K
  • Lopez Valek, J
  • Xiao, X
Geographic coverage
  • International
  • North America
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • COVID-19 pandemic
  • transfer pricing
  • supply chain
  • PE
  • residence
  • CFC
  • DEMPE
  • indirect tax
  • customs duty
Label
Shock to the system : key international tax issues associated with supply chain disruption
Instantiates
Publication
Label
Shock to the system : key international tax issues associated with supply chain disruption
Publication

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