The profitability of a business is directly impacted by how its supply chain is structured. As a business moves through its own life cycle the supply chain will also evolve, for example, as procurement, manufacturing and distribution strategies change.
In addition, economic, regulatory, and technical developments are driving change for businesses, for example, BEPS is one of the current significant agents of change. These developments will require businesses to react on a strategic and organisational level. Such changes invariably have an impact on international tax, corporate tax, transfer pricing and GST/VAT and customs obligations.
As the business reacts to changes in the external environment it needs to revisit the design and operation of the supply chain at a transaction level.
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