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During periods of economic downturn, international businesses often respond with an emphasis on short-term remedies rather than developing new strategies that improve long-term performance. International businesses that face changing economic conditions need to adapt and continuously question their business model, and if necessary consider alternative organizational structures. Among the most important considerations for an international business is the efficient organization of international sales. One alternative business model to be considered is the so-called Commissionaire Structure , which, under certain conditions, offers a range of tax- and operational advantages over other more commonly used business structures such as the classic Buy-Sell Model . This book should provide an analyses of all major aspects of the commissionaire structure and provide a useful starting point for multinational enterprises (MNEs) which are considering optimizing the structure of their sales organization.

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Michael Spatny, born 1969 in Vienna, is working for more then 20 years in the high-tech industry with a special focus on global business set-up as well as business reorganization and optimization. Michael holds master degrees in communication engineering, corporate finance and business administration.

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