@article{(Open Science Index):https://publications.waset.org/pdf/10007917,
	  title     = {Modeling of Supply Chains Delocalization Problems Taking into Account the New Financial Policies: Case of Multinational Firms Established in OECD Member Countries},
	  author    = {Mouna Benfssahi and  Zoubir El Felsoufi},
	  country	= {},
	  institution	= {},
	  abstract     = {For many enterprises, the delocalization of a part or the totality of their supply chain to low cost countries is the best way to reduce costs and remain competitive against the growing globalized market. This new tendency is driven by logistics advantages, as well as, financial and tax discount offered by the host countries. The objective of this article is to examine the new financial challenges introduced by the project of base erosion and profits shifting (BEPS), published in 2015, and also their impact on the decision of delocalization. In fact, the strategy adopted by multinational firms for determining the transfer price (TP) of goods and services, as well as the shared amount of revenues and expenses have a major impact upon group profit and may contribute to divergent results. In order to get more profit, a coherent decision of delocalization should be based on an evaluation of all the operational and financial characteristics associated with such movement. Therefore, it is interesting to model these new constraints and integrate them in a more global decision model. The established model will enable to measure how much these financial constraints impact the decision of delocalization and will give new helpful directives for enterprise managers.
},
	    journal   = {International Journal of Economics and Management Engineering},
	  volume    = {10},
	  number    = {11},
	  year      = {2016},
	  pages     = {3780 - 3786},
	  ee        = {https://publications.waset.org/pdf/10007917},
	  url   	= {https://publications.waset.org/vol/119},
	  bibsource = {https://publications.waset.org/},
	  issn  	= {eISSN: 1307-6892},
	  publisher = {World Academy of Science, Engineering and Technology},
	  index 	= {Open Science Index 119, 2016},
	}