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Tax Aligned Global Supply Chains: Environmental Impact Illustrations, Legal Reflections and Crossfunctional Flow Charts

Publiceringsår: 2011
Språk: Engelska
Sidor: 878-895
Publikation/Tidskrift/Serie: International Journal of Physical Distribution & Logistics Management
Volym: 41
Nummer: 9
Dokumenttyp: Artikel i tidskrift
Förlag: Emerald Group Publishing Limited


Both logisticians and tax lawyers design global supply chains – but based on different logics. If they do not align each other’s perspectives, problems might occur in different areas. The purposes of this paper are to

1) illustrate the impact the tax system could have on supply chain design,

2) reflect (from both perspectives) on how the rules function.

3) propose a common communication platform for supply chain issues and tax issues.

Design / methodology / approach

This interdisciplinary research is based on a systems approach, combining logistics system descriptions (based on interviews, workshops and company data) with legal analysis. Main principles of the tax system were applied to the system descriptions (the principle approach).


Logistics and tax systems interact. Issues of implementing drop shipment in different global contexts are shown. One issue is cross-border rerouting leading to unnecessary environmental impact. Hence interaction between the domains should be improved before starting to optimize global logistics or tax structures. A combined platform for mapping flow charts jointly is proposed.

Practical implications:

Practitioners from both domains acquire increased understanding of each other’s perspectives and a joint tool for flow mapping combining facts both sides need in their overall analysis. Logisticians will gain better insight into general fiscal principles.

Societal implications:

Societal inefficiencies due to extra cross-border transports instead of drop shipments were the result when the fiscal rules were applied in reality in certain contexts. This was probably not desired from the policy makers’ perspective, so it might lead to policy makers to better try to understand the combined impact of the domains.

What is original/value of paper: The combination of the legal and logistics approach.


  • Law
  • Transport Systems and Logistics
  • Supply Chain Design
  • Tax Aligned Supply Chains
  • Indirect tax
  • VAT
  • legal
  • fiscal
  • CIT
  • case


  • ISSN: 0960-0035

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