Intro
Foreword
Preface
Acknowledgments
About the Book
Contents
About the Author
Abbreviations
1: Introduction
2: International Taxation and Transactional Models
OECD Triggers Attention to Transactional Models
First Approach to Transactional Models
The "Phantom" of Permanent Establishments
Managing a Permanent Establishment
Changing Transactional Models
3: Business Strategy and Transactional Models
Market-Driven Business Strategy
Synthesis: Triggers for Permanent Establishments
Permanent Establishments and Physical Distribution

Permanent Establishments and Customer Acquisition
Risk-Balanced Choice of Transactional Models
4: Direct Business
Definition
Basic Model
Variations of the Basic Direct Business Transactions
Functional Considerations for Implementation
Business Management: Marketing and Sales
Legal
Finance and Taxes
Regulatory and Trade Control
Supply Chain Management
IT and Master Data
HR and Leadership
Summary of Implications for Vendor and Customer
5: Merchandize Business
Definition
Basic Model
Variations of the Basic Merchandize Business Transactions

Functional Considerations for Implementation
Business Management: Marketing and Sales
Legal
Finance and Taxes
Regulatory and Trade Control
Supply Chain Management
IT and Master Data
HR and Leadership
Summary of Implications for Vendor and Customer
6: Agency Business
Definition
Basic Model: Internal Agents - Addressed by OECD BEPS
Basic Model: External Agents
Variations of the Basic Agency Business Transactions
Functional Considerations for Implementation
Business Management: Marketing and Sales
HR and Leadership

Corporate Taxes at Principal and Agent
Remaining Functions Operate as in Direct Business
Summary of Implications for Vendor and Customer
7: Conclusion
Choosing and Running Transactional Models
Switching Transactional Models
Ten Commandments: Key Takeaways
Appendix: The Bosch Case
What Happened?
The Consequences
What Can We Learn from Bosch Case for International Business Transactions?
Glossary
References and Further Reading
Further Reading