Author: Ameet Baid, Roshni Chaurasia & Chirag Rajput, ASA
In this article, supply chain management is examined beyond cost and logistics, highlighting how tax-efficient structuring plays a strategic role in long-term value creation. It explains how Tax Efficient Supply Chain Management (TESCM), when aligned with OECD–BEPS principles, economic substance, and transfer pricing discipline, can help multinational enterprises balance competitiveness with compliance while avoiding artificial profit shifting.
Published on – Taxmann
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