Case study: Changes in supply chain and operating models

We can assist clients by working in partnership with them to establish tax efficient product flows for movements of their goods especially where operating models may be changing (e.g. new markets being explored, new routes for moving goods, new warehouses being opened etc).

1) To consider the current model: Is too much customs duty being paid? Can a different valuation method be used which will result in duty savings?

2) To review how the customs duty policies and procedures are being managed and monitored. What are the risks and opportunities?

3) To evaluate a Group’s transfer pricing policies and consider whether these are both tax efficient and future proofed given any expected business changes.

4) To advise a Group on any recommended changes to transfer pricing policies; any benchmarking needed to support the transfer pricing policies; and what reporting and documentation is needed in all relevant jurisdictions.

5) To consider other associated tax matters, for example, VAT and sales tax implications; global mobility and permanent establishment issues if key employees work across different jurisdictions; withholding tax issues on cross-border payments; optimal financing structures etc.