The COVID-19 crisis has highlighted the challenges a multinational enterprise (“MNE”) faces when global supply chains are disrupted. Decisions must be made quickly when a distribution center is temporarily shut down, when employees in key supply chain roles cannot perform their functions in their expected locations and when the source of raw materials or components changes from one country to another.

The COVID-19 crisis has created a shock to the global supply chain system. This article, published in Thomson Reuters’ Journal of International Taxation, discusses some of the key international tax challenges associated with this disruption.



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