A Literature Review of Taxes in Cross-Border Supply Chain Modeling: Themes, Tax Types and New Trade-Offs

The e-commerce platforms have facilitated the information flow of cross-border supply chain (CBSC) and attracted a wide range of companies and individuals to participate in cross-border businesses. The tax costs associated with cross-border commodity flow have received unprecedented attention. Howev...

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Autors principals:	Dong Mu, Huanyu Ren, Chao Wang
Format:	Artigo
Idioma:	Inglês
Publicat:	MDPI AG 2021-12-01
Col·lecció:	Journal of Theoretical and Applied Electronic Commerce Research
Matèries:	cross-border supply chain modeling international tax tax-effective supply chain off-shoring decision transfer pricing
Accés en línia:	https://www.mdpi.com/0718-1876/17/1/2
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