In recent years, emerging markets such as India and Indonesia have encouraged / required multinational firms (MNFs) to produce and sell goods locally. This might change MNFs' previous supply chain structure of "overseas-production-local-sale" (OPLS) to "ocal-production-local-sale" (LPLS). Tax...

Confronting COVID-19 pandemic, many cross-border food companies adopt AI-based decision support systems (IDSSs) to predict the outbreaks, which not only rebuilds their buyer trust but also supports their disinfection preparation decisions based on accurate outbreak information. However, one...

To ensure the imported vaccines’ high quality, many countries such as Canada, the UK and China require the imported vaccine provider to cooperate with an exclusive domestic agent for vaccine sales. In this paper, we examine the role of promised-deliver-time (PDT) for the transport of vaccines...

Self-executing smart contract is believed to revolutionize global procurement by eliminating payment delay and enhancing transaction efficiency. This paper studies the value of smart contract in global procurement, and how the tariff regulations (specific tariff and ad valorem tariff) would...

In this paper, we study the impact of demand uncertainty on the build-operate-transfer (BOT) contract design by optimizing a bi-objective problem via three critical decisions: toll, capacity and concession period. We derive the optimums and identify the public and private sector’s economic...

Many U.S. IT companies began to realize the important role of tax planning in recent years and started strategically establishing retail subsidiaries in favorable tax jurisdictions. Significant increase of after-tax profits can be achieved by internally trading their own intellectual properties,...

Abstract: In practice, consumption quality refers to “production quality + category image”, where the former is determined by a contract manufacturer (CM) and the latter is promoted by an industry leader. In this paper, we explore whether the industry leader should cooperate with the CM...

AI livestream with virtual anchors enables the global brands to promote products by transcending cultural disparities. So the novel business model incorporating AI livestream in cross-border operations is worth investigating to show the tradeoffs in the global brands’ decision between AI and...