Top Tips: Centralising title ownership in the supply chain
KPMG partner Egidio Zarrella and JP Morgan’s Asia-Pacific head of sales for treasury services Margaret Yao give their tips on transfer pricing through centralised trading centres.
Centralised trading centres (CTCs) are established by corporates to co-ordinate the control and cost of trading goods within a supply chain in a central location. A CTC is a separate entity of a corporation that centralises the title of ownership of underlying raw materials, as well as finished and semi-finished goods, within the CTC entity of the company.
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