Global distribution network design: exploration of facility location driven by tax considerations and related cross-country implications
Multinational corporations (MNCs) are moving not only their headquarters but also their logistics operations to low-tax jurisdictions to minimise the tax burden. However, the logistics andfiscal domains are guided by different principles. This study aims to explore the cross-country implications of locating facilities in low-tax jurisdictions to takeadvantage of tax arbitrage. A single case study