{"id":"https://openalex.org/W2973503267","doi":"https://doi.org/10.1080/24725854.2019.1670370","title":"Global sourcing decisions for a multinational firm with foreign tax credit planning","display_name":"Global sourcing decisions for a multinational firm with foreign tax credit planning","publication_year":2019,"publication_date":"2019-09-19","ids":{"openalex":"https://openalex.org/W2973503267","doi":"https://doi.org/10.1080/24725854.2019.1670370","mag":"2973503267"},"language":"en","primary_location":{"id":"doi:10.1080/24725854.2019.1670370","doi":"https://doi.org/10.1080/24725854.2019.1670370","is_oa":false,"landing_page_url":"https://doi.org/10.1080/24725854.2019.1670370","pdf_url":null,"source":{"id":"https://openalex.org/S4210225672","display_name":"IISE Transactions","issn_l":"2472-5854","issn":["2472-5854","2472-5862"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"IISE Transactions","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://figshare.com/articles/dataset/Global_sourcing_decisions_for_a_multinational_firm_with_foreign_tax_credit_planning/10250816","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5075263993","display_name":"Vernon Ning Hsu","orcid":"https://orcid.org/0000-0003-4197-148X","observed_orcids":["https://orcid.org/0000-0003-4197-148X"]},"institutions":[{"id":"https://openalex.org/I177725633","display_name":"Chinese University of Hong Kong","ror":"https://ror.org/00t33hh48","country_code":"HK","type":"education","lineage":["https://openalex.org/I177725633"]}],"countries":["HK"],"is_corresponding":false,"raw_author_name":"Vernon Hsu","raw_affiliation_strings":["Department of Decision Science & Managerial Economics, CUHK Business School, The Chinese University of Hong Kong, Hong Kong;"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Decision Science & Managerial Economics, CUHK Business School, The Chinese University of Hong Kong, Hong Kong;","institution_ids":["https://openalex.org/I177725633"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5054154555","display_name":"Qiaohai Hu","orcid":"https://orcid.org/0000-0002-9244-3954","observed_orcids":["https://orcid.org/0000-0002-9244-3954"]},"institutions":[{"id":"https://openalex.org/I208333798","display_name":"University of Missouri\u2013St. Louis","ror":"https://ror.org/037cnag11","country_code":"US","type":"education","lineage":["https://openalex.org/I208333798"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Qiaohai (Joice) Hu","raw_affiliation_strings":["Department of Supply Chain Analytics, University of Missouri St. Louis, MI, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Supply Chain Analytics, University of Missouri St. Louis, MI, USA","institution_ids":["https://openalex.org/I208333798"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5054154555"],"corresponding_institution_ids":["https://openalex.org/I208333798"],"apc_list":null,"apc_paid":null,"fwci":1.0217,"has_fulltext":false,"cited_by_count":9,"citation_normalized_percentile":{"value":0.77897367,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"52","issue":"6","first_page":"688","last_page":"702"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10328","display_name":"Supply Chain and Inventory Management","score":0.7993000149726868,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10328","display_name":"Supply Chain and Inventory Management","score":0.7993000149726868,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11912","display_name":"Outsourcing and Supply Chain Management","score":0.1264999955892563,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10539","display_name":"Sustainable Supply Chain Management","score":0.044199999421834946,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/global-sourcing","display_name":"global sourcing","score":0.8659999966621399},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.890999972820282},{"id":"https://openalex.org/keywords/double-taxation","display_name":"double taxation","score":0.7870000004768372},{"id":"https://openalex.org/keywords/incentive-mechanisms","display_name":"incentive mechanisms","score":0.6620000004768372},{"id":"https://openalex.org/keywords/supply-chain-coordination","display_name":"supply chain coordination","score":0.781000018119812}],"concepts":[{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.6464715003967285},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6390455961227417},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.6123210191726685},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.5896272659301758},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.564232587814331},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.561488151550293},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.5528836846351624},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.5168014764785767},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.5027031898498535},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.45545923709869385},{"id":"https://openalex.org/C126071100","wikidata":"https://www.wikidata.org/wiki/Q658255","display_name":"Subsidiary","level":3,"score":0.45076143741607666},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3651341199874878},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3389522433280945},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.3219575881958008},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.301927387714386}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1080/24725854.2019.1670370","doi":"https://doi.org/10.1080/24725854.2019.1670370","is_oa":false,"landing_page_url":"https://doi.org/10.1080/24725854.2019.1670370","pdf_url":null,"source":{"id":"https://openalex.org/S4210225672","display_name":"IISE Transactions","issn_l":"2472-5854","issn":["2472-5854","2472-5862"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"IISE Transactions","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:uiiexx:v:52:y:2020:i:6:p:688-702","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/24725854.2019.1670370","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:figshare.com:article/10250816","doi":null,"is_oa":true,"landing_page_url":"https://figshare.com/articles/dataset/Global_sourcing_decisions_for_a_multinational_firm_with_foreign_tax_credit_planning/10250816","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Dataset"},{"id":"doi:10.6084/m9.figshare.10250816.v1","doi":"https://doi.org/10.6084/m9.figshare.10250816.v1","is_oa":true,"landing_page_url":"https://doi.org/10.6084/m9.figshare.10250816.v1","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Dataset"}],"best_oa_location":{"id":"pmh:oai:figshare.com:article/10250816","doi":null,"is_oa":true,"landing_page_url":"https://figshare.com/articles/dataset/Global_sourcing_decisions_for_a_multinational_firm_with_foreign_tax_credit_planning/10250816","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Dataset"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":46,"referenced_works":["https://openalex.org/W106200993","https://openalex.org/W1483585658","https://openalex.org/W1487656893","https://openalex.org/W1497536050","https://openalex.org/W1499255937","https://openalex.org/W1532294568","https://openalex.org/W1594729651","https://openalex.org/W1608486548","https://openalex.org/W1970838361","https://openalex.org/W1978433734","https://openalex.org/W1979148035","https://openalex.org/W1981842217","https://openalex.org/W1983815216","https://openalex.org/W1986659279","https://openalex.org/W1988233938","https://openalex.org/W1990507840","https://openalex.org/W2002772159","https://openalex.org/W2005878616","https://openalex.org/W2027023529","https://openalex.org/W2047293690","https://openalex.org/W2047422305","https://openalex.org/W2049090543","https://openalex.org/W2051852226","https://openalex.org/W2054139669","https://openalex.org/W2069819762","https://openalex.org/W2085933148","https://openalex.org/W2098030255","https://openalex.org/W2101394455","https://openalex.org/W2125535361","https://openalex.org/W2129877028","https://openalex.org/W2134906701","https://openalex.org/W2140753014","https://openalex.org/W2141288255","https://openalex.org/W2159390205","https://openalex.org/W2160386615","https://openalex.org/W2165567679","https://openalex.org/W2166389221","https://openalex.org/W2169140852","https://openalex.org/W2513683648","https://openalex.org/W2754742831","https://openalex.org/W2945687763","https://openalex.org/W3122263971","https://openalex.org/W3123452386","https://openalex.org/W3125869391","https://openalex.org/W4249667877","https://openalex.org/W6600714082"],"related_works":["https://openalex.org/W2129877028","https://openalex.org/W1986333113","https://openalex.org/W2010972703","https://openalex.org/W2107492595","https://openalex.org/W3010922536","https://openalex.org/W1575583498","https://openalex.org/W1566265606","https://openalex.org/W2114505631","https://openalex.org/W2513683648","https://openalex.org/W1554058196"],"abstract_inverted_index":{"Various":[0],"countries\u2019":[1,18],"tax":[2,11,26,34,44,50,57,71,180,184],"laws":[3,181],"adopt":[4],"certain":[5,176],"forms":[6],"of":[7,48,103,175,178],"a":[8,37,61,65,78,84],"so-called":[9],"worldwide":[10,107],"system":[12],"which":[13],"levy":[14],"taxes":[15],"on":[16,186],"their":[17],"multinational":[19,85],"firms\u2019":[20],"global":[21,38,87,129],"incomes":[22],"at":[23,90,146],"home":[24,55],"country":[25,56],"rates.":[27],"To":[28],"avoid":[29],"double":[30],"taxation,":[31],"they":[32],"permit":[33],"cross-crediting,":[35],"i.e.,":[36,172],"firm":[39,130],"can":[40,131],"use":[41],"excess":[42],"foreign":[43,49],"credits":[45],"(the":[46],"portion":[47],"payments":[51],"that":[52,127,153],"exceed":[53],"its":[54,105],"liabilities)":[58],"generated":[59],"from":[60,73],"subsidiary":[62,75],"(located":[63,76],"in":[64,77,94],"high-tax":[66,97],"country)":[67],"to":[68,138],"offset":[69],"the":[70,112,128,141,147,164,169,173,179],"obligations":[72],"another":[74],"low-tax":[79],"country).":[80],"This":[81],"article":[82],"studies":[83],"firm\u2019s":[86],"sourcing":[88,114,143],"decisions":[89,115,144],"two":[91,148],"subsidiaries":[92],"located":[93],"low-":[95],"and":[96,119],"countries,":[98],"respectively,":[99],"with":[100,156],"an":[101,133],"objective":[102],"maximizing":[104],"expected":[106],"after-tax":[108,121,157],"profit.":[109],"We":[110,125,150],"characterize":[111],"optimal":[113],"under":[116],"various":[117],"decentralized":[118,142,154],"centralized":[120],"profit-maximizing":[122],"performance":[123,158],"measures.":[124],"show":[126],"devise":[132],"easily":[134],"implementable":[135],"incentive":[136],"scheme":[137],"optimally":[139],"coordinate":[140],"made":[145],"subsidiaries.":[149],"also":[151],"demonstrate":[152],"policies":[155,167],"measures":[159],"are":[160,190],"more":[161],"advantageous":[162],"than":[163],"traditional":[165],"pretax":[166],"when":[168],"\u201ctax":[170],"effects\u201d,":[171],"impacts":[174],"features":[177],"(such":[182],"as":[183],"cross-crediting)":[185],"supply":[187],"chain":[188],"decisions,":[189],"significant.":[191]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2019-09-26T00:00:00"}
