Supply chain management : Spain

Part of a comparative survey examining the commonly implemented supply chain management structures. This article discusses the implications of the location of supply chain management structures within Spain. Prior to analysing specific aspects of supply chain management, a brief outline of the Spanish situation with regard to two matters will be provided: the existence or non-existence of a permanent establishment (PE) of the principal in the various countries where the activities take place; and, within the framework of international corporate groups, implications of the transfer pricing principles between related parties.