Within a close system of legal rules, it is almost impossible to combat the abuse of offshore business and tax haven-related transactions. This is first because international business lacks even the fundamental sources of law. Secondly, even if international business were fully covered by...

What motivates the geographic footprint of the supply chains that multinational firms (MNFs) deploy? Traditional prescriptive research in the operations and supply chain management literature tends to recommend locations primarily based on differentials in production costs and the ramifications...

This presentation examines the profit shifting and offshoring incentives in the new international tax regime. It concludes that the new regime makes policy choices that unnecessarily incentivize the offshoring of real assets, while largely preserving profit shifting. The slides were presented at...