Toll and Contract Manufacturing Structures – Strategies and Challenges for Cross-Border Outsourcing Activities

Journal
Rodríguez Cuadros, M.A.
International
Bulletin for International Taxation 2014 (Volume 68), No. 11
FormatPDF
EUR
40
| USD
45 (VAT excl.)

In this article, the author explains toll and contract manufacturing structures and their tax, trade and customs implications for principals, tollers and contractors.