.... Taxation Belief system Business law Fiscal principles Functional silos Logistics principles Supply chain principles VAT © Emerald Group Publishing Limited 2014 Logisticians propose changes in structures, processes and management components to improve global supply chain...

... (OECD, 2008, pp. 9‐10). It is thus a benchmark throughout the world and not just in OECD countries. The analyses of the CIT issues arising are therefore based on the MTC (see also further section “Expounded legal framework – direct tax” below). Within the EU, the VAT rules are harmonized...