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

Rodríguez Cuadros, M.A.

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

Journal

Author

Rodríguez Cuadros, M.A.

Country

International

Published Date

15 October 2014

Issue

Bulletin for International Taxation 2014 (Volume 68), No. 11

DOI

https://doi.org/10.59403/1tbptzv

Document

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

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