International Business Transactions and Taxation: Practical Guidance and Framework for Executives (Management for Professionals)

Foreword
Preface
Acknowledgments
About the Book
Contents
About the Author
Abbreviations
1: Introduction
2: International Taxation and Transactional Models
	OECD Triggers Attention to Transactional Models
	First Approach to Transactional Models
	The “Phantom” of Permanent Establishments
	Managing a Permanent Establishment
	Changing Transactional Models
3: Business Strategy and Transactional Models
	Market-Driven Business Strategy
	Synthesis: Triggers for Permanent Establishments
		Permanent Establishments and Physical Distribution
		Permanent Establishments and Customer Acquisition
	Risk-Balanced Choice of Transactional Models
4: Direct Business
	Definition
		Basic Model
		Variations of the Basic Direct Business Transactions
	Functional Considerations for Implementation
		Business Management: Marketing and Sales
		Legal
		Finance and Taxes
		Regulatory and Trade Control
		Supply Chain Management
		IT and Master Data
		HR and Leadership
	Summary of Implications for Vendor and Customer
5: Merchandize Business
	Definition
		Basic Model
		Variations of the Basic Merchandize Business Transactions
	Functional Considerations for Implementation
		Business Management: Marketing and Sales
		Legal
		Finance and Taxes
		Regulatory and Trade Control
		Supply Chain Management
		IT and Master Data
		HR and Leadership
	Summary of Implications for Vendor and Customer
6: Agency Business
	Definition
		Basic Model: Internal Agents – Addressed by OECD BEPS
		Basic Model: External Agents
		Variations of the Basic Agency Business Transactions
	Functional Considerations for Implementation
		Business Management: Marketing and Sales
		HR and Leadership
		Corporate Taxes at Principal and Agent
		Remaining Functions Operate as in Direct Business
	Summary of Implications for Vendor and Customer
7: Conclusion
	Choosing and Running Transactional Models
	Switching Transactional Models
	Ten Commandments: Key Takeaways
Appendix: The Bosch Case
What Happened?
The Consequences
What Can We Learn from Bosch Case for International Business Transactions?
Glossary
References and Further Reading
Further Reading