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Kluwer International Tax Blog

global value chains;

1 articles available

Infrastructure
Bahareh Gholizadeh (PhD Candidate and lecturer in corporate law at Tilburg University (Law School)), Ricardo Garcia Anton (Assistant professor of International and European Tax Law at, Fiscal Institute Tilburg, Tilburg School of Economics and Management, Tilburg University.)
Global Value Chains and the Separate-entity Principle: Rethinking intra-group relationships in Corporate Law and International Tax Law
March 30, 2026

Since the early 1990s, global value chains (‘GVCs’) have transformed how goods are made and moved, now driving almost 70% of global trade (see here). A single product might be designed in California,…

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