Competing in a global context

Tax rates

Transfer pricing

arms length principle

Unitarian tax

Supply chain management

exchange rates

Fluctuations benefit some countries but not others

Constant change in pricing

Globalisation

Economic and financial matters

Outsourcing

Quicker turnaround - happier stores and customers

Institutions

IMF

The World Bank

Both institutions are trying to make a difference as well as regulating

Tax & Economical matters link together

Convergence - stick to what you know and is your business model

Divergence - adapt to the culture of the country your operating within

more connected world (shrinking world)

Integrating cultures

Boosting developing countries economies

Can boost an countries economy if theres a drop in GBP

Offshoring profits

Tax dodging

Offshoring production to reduce costs

Cheaper costs in some cases