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Offshoring and outsourcing in a global supply chain: Impact of the arm’s length regulation on transfer pricing

Citations

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Cited by:

  1. Mei, Maggie Qiuzhu & Wang, Le & Yan, Jie, 2023. "Maintaining product quality consistency when offshoring to emerging markets: The role of subsidiary control," Journal of International Management, Elsevier, vol. 29(1).
  2. Niu, Baozhuang & Mu, Zihao & Cao, Bin & Gao, Jie, 2021. "Should multinational firms implement blockchain to provide quality verification?," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 145(C).
  3. Niu, Baozhuang & Zhang, Nan & Mu, Zihao, 2025. "Overseas production or domestic production? Impacts of tax disparity and market difference," European Journal of Operational Research, Elsevier, vol. 320(3), pages 670-681.
  4. Kopel, Michael & Löffler, Clemens, 2023. "Tax differences and international location strategies," International Journal of Production Economics, Elsevier, vol. 256(C).
  5. Niu, Baozhuang & Chen, Lingyun & Wang, Jingmai, 2022. "Ad valorem tariff vs. specific tariff: Quality-differentiated e-tailers’ profitability and social welfare in cross-border e-commerce," Omega, Elsevier, vol. 108(C).
  6. Amit Kumar Gupta & Narain Gupta, 2019. "Innovation and Culture as a Dynamic Capability for Firm Performance: A Study from Emerging Markets," Global Journal of Flexible Systems Management, Springer;Global Institute of Flexible Systems Management, vol. 20(4), pages 323-336, December.
  7. Lioara-Veronica Pasc & Camelia-Daniela Hațegan, 2020. "Related Parties’ Transactions: A Literature Overview on Auditor’s Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1021-1030, December.
  8. Wei, Bin & Wang, Nengmin & He, Zhengwen & Wu, Harris, 2026. "Optimizing capacity investment and production planning in the presence of protective tariffs and market competition," European Journal of Operational Research, Elsevier, vol. 330(2), pages 473-486.
  9. Niu, Baozhuang & Li, Qiyang & Liu, Yaoqi, 2020. "Conflict management in a multinational firm's production shifting decisions," International Journal of Production Economics, Elsevier, vol. 230(C).
  10. da Silva Stefano, Gustavo & Antunes, Tiago dos Santos & Lacerda, Daniel Pacheco & Wolf Motta Morandi, Maria Isabel & Piran, Fabio Sartori, 2022. "The impacts of inventory in transfer pricing and net income: Differences between traditional accounting and throughput accounting," The British Accounting Review, Elsevier, vol. 54(2).
  11. Huang, Hongfu & He, Yong & Li, Dong & Li, Shanshan, 2023. "Competing multinationals’ backshoring decisions: Tax arbitrage versus production reliability tradeoff," European Journal of Operational Research, Elsevier, vol. 311(2), pages 515-532.
  12. Chen, Lei & Huang, Qiuyu & Xu, Jingwen, 2024. "On the “prisoner’s dilemma” of order timing in a cross-border and co-opetitive supply chain," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 185(C).
  13. Niu, Baozhuang & Liu, Jiayun & Ruan, Yiyuan, 2026. "Should a multinational firm incentivize timely orders from retailing division through intersectoral data transfer?," European Journal of Operational Research, Elsevier, vol. 330(2), pages 627-639.
  14. Zongbao Zou & Lihao Chen & Yuxin Liang, 2024. "The Impact of Tariffs on a Transnational Supply Chain under Different Power Structures in China," Mathematics, MDPI, vol. 12(19), pages 1-33, October.
  15. Niu, Baozhuang & Shen, Zifan & Xie, Fengfeng & Liu, Yaoqi & Xu, Xin, 2022. "Real-time payment in cross-border operations considering local competition and tax-planning," International Journal of Production Economics, Elsevier, vol. 245(C).
  16. Niu, Baozhuang & Xu, Jingwen & Lee, Carman K.M. & Chen, Lei, 2019. "Order timing and tax planning when selling to a rival in a low-tax emerging market," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 123(C), pages 165-179.
  17. Jung, Se-Youn & Huh, Woonghee Tim & Park, Kun Soo, 2022. "Impact of the arm’s length regulation on a supply chain with asymmetric retailers," European Journal of Operational Research, Elsevier, vol. 300(3), pages 865-883.
  18. Shi, Xiutian & Tang, Jianxi & Dong, Ciwei, 2022. "Should a domestic firm carve out a niche in overseas markets? Value of purchasing agents," European Journal of Operational Research, Elsevier, vol. 300(1), pages 85-94.
  19. Sumin Yu & Zhijiao Du & Xuanhua Xu, 2021. "Hierarchical Punishment-Driven Consensus Model for Probabilistic Linguistic Large-Group Decision Making with Application to Global Supplier Selection," Group Decision and Negotiation, Springer, vol. 30(6), pages 1343-1372, December.
  20. Changwen Li & Bin Cao & Yong-Wu Zhou & T. C. Edwin Cheng, 2023. "Pricing, coalition stability, and profit allocation in the pull assembly supply chains under competition," OR Spectrum: Quantitative Approaches in Management, Springer;Gesellschaft für Operations Research e.V., vol. 45(3), pages 977-1011, September.
  21. Bacchiocchi, Andrea & Bellocchi, Alessandro & Coveri, Andrea, 2024. "Firms’ location decisions, supply chain disruptions and government subsidies: A dynamic game," Economic Analysis and Policy, Elsevier, vol. 84(C), pages 1490-1508.
  22. Li, Wei & Zhao, Xuan & Chen, Jing, 2023. "Co-opetition or decentralization? A study of manufacturers’ sourcing and distribution strategies," European Journal of Operational Research, Elsevier, vol. 311(3), pages 867-886.
  23. Wang, H. & Pan, Chen & Wang, Qunwei & Zhou, P., 2020. "Assessing sustainability performance of global supply chains: An input-output modeling approach," European Journal of Operational Research, Elsevier, vol. 285(1), pages 393-404.
  24. Sarat Kumar Jena, 2026. "The impacts of tariffs on the foreign firm’s product line extension and supply chain profit," Operations Management Research, Springer, vol. 19(1), pages 1-21, March.
  25. Agata Marcysiak, 2020. "Conditions for the functioning of outsourcing in enterprises," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 539-554, September.
  26. Chen, Xiaodong & Guo, Anda & Miao, Zhuang & Zhu, Pengyu, 2024. "Assessing the performance of the transport sector within the global supply chain context: Decomposition of energy and environmental productivity," Applied Energy, Elsevier, vol. 358(C).
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