Purpose: This paper aims to incorporate rules of origin into international taxation into firms' global operations. The purposes of this research are to develop a new model for the global logistics network design of an assembly system with rules of origin and to analyze how the changes of...

Do comprehensive trade agreements increase the participation of States in global value chains (GVCs) and contribute to their development? Although there is extensive evidence in the trade literature that deep preferential trade agreements (PTAs) can increase States’ bilateral export of final...