Company restructuring in international tax planning.

There is no legal or universal definition of business restructuring. Nevertheless The OECD Transfer Pricing Guidelines provide that business restructuring may be defined as the cross-border redeployment by an MNE (multinational enterprise) of functions, assets, and/or risks.  Considering that a business restructuring may involve cross-border transfers of valuable intangibles, the focus is on internal reallocation …

Incoterms®2010 rules for the use of domestic and international trade terms.

The global economy has given businesses broader access than ever before to markets all over the world. Goods are sold in more countries, in larger quantities, and in greater variety. But as the volume and complexity of global sales increase, so do possibilities for misunderstandings and costly disputes when sale contracts are not adequately drafted. …