Blockchain technology has been increasingly adopted in supply chain finance. This study investigates how payment programs - digital voucher financing and transfer programs - are facilitated by blockchain and compares them with traditional bank financing. Using a game-theory approach, we inspect...

This article examines how companies like Uber and Airbnb present themselves to tax authorities, how different jurisdictions respond to and tax the sharing economy, and the unique challenges of taxing platform businesses in China, the United States, and around the globe

The article demonstrates why China has been relatively absent from international debates on digital taxation and concludes that while China is likely to favor a minimum effective tax approach, it will look to other countries to direct the reform