Multinational business restructuring and supply chain management:

An analysis of global business models and related transfer pricing aspects

1. Introduction

2. Taxing the profits of multinational groups

3. Business models adopted by Multinationals

4. Business restructurings

5. Guidance on business restructurings provided in the OECD Guidelines

6. OECD work related to base erosion and profit shifting

7. Conclusion and outlook

Bibliography