Global Supply Chains 360°. Where Commerce Meets Tax, Trade, Regulation and Risk. A paper by J GLOBAL SUPPLY CHAINS 360° The Tax, Customs, Transfer Pricing & Regulatory Architecture of Global Commerce

Global supply-chain decisions increasingly determine not only the cost and speed of commerce but also the allocation of tax liabilities, customs exposure, regulatory responsibility and commercial risk. A structure that is efficient from a procurement or logistics perspective may create unintended consequences under customs valuation, GST, transfer pricing, foreign exchange regulations or trade policy. These consequences cannot be evaluated in isolation, because the same transaction may be examined differently under different statutory frameworks.