Today’s executives in multinational companies tend to carefully consider business and tax implications when (re)organizing their supply chain. Improvements in technology increased information availability and enhanced the potential for long-distance management. As a result, the landscape for structuring international supply chains and operations has changed significantly: Often, production and sales are transformed into separate subcontractors for a (regionally) centralized principal organization. This enables multinationals to capture business efficiencies and to explore a more tax effective structure. The Organisation for Economic Co-operation and Development (OECD) advises authorities to allow for business restructuring with envisaged tax savings only when it is considered ‘commercially rational’.