International Taxation of Manufacturing and Distribution

This book introduces and analyses the international tax issues relating to international manufacturing and distribution activities, extending from the tax regime in the country where the manufacturing activities are located, through the regional purchase and sales companies, to the taxation of local sales companies. The analysis includes domestic tax laws relating to manufacturing and distribution company profits as well as international tax issues relating to income flows and the payment of dividends. The book includes descriptions of 21 country tax systems and 10 detailed case studies applying the analysis to specific examples. Attention is also paid to the OECD Action Plan on base erosion and profit shifting (BEPS) and other measures against tax avoidance.