the Distribution policy is a marketing tool for a company. Your task is to design the sales system. Tax influencing factors have an impact on the structure and process structure of this system. The distribution channel through its own or external sales bodies is affected by the tax sensitivity of decisions about location and legal form.
The treatment of transfer prices and the development of foreign sales markets is determined by international tax law. the value added tax affects the sales channels. The recording and declaration obligations associated with the sale of goods increase tax administration costs.
The consumption tax law and the regulations on tax warehouses (traffic and consumption taxes) are for the distribution specific industries of importance. In terms of income tax, the point in time at which profit is realized in the sales process and the treatment of sales and distribution costs are relevant.