Digitisation technologies are facilitating and transforming tax administration and dispute resolution in various ways. This paper presents some existing and emerging best practices in digitalized tax administration and smart dispute resolution. Inspired by the objectives of the Belt & Road...

This article presents a structural equation model for exploring the impact of social responsibility, which been divided into responsibility for the internal stakeholder and responsibility for the external stakeholder, as well as internal governance on Chinese manufacturing growth on the basis of...

This paper provides evidence that the formation of global supply chain partnerships predicts significant increases, relative to otherwise similar firms, in cross-border financing. Our findings are detected in all three major financing markets - equities, syndicated loans, and public debt - as...