This forum paper examines the past and the future of Operations Management (OM) research.First, we investigate the evolution of OM research from 1997 to 2018 by using machine learning tools to analyze all OM papers published in five journals (JOM, MS, M&SOM, POM, and OR), and find that the...

When there are ambiguities in the tax code, big corporations quickly become tax-savvy to take advantage of loopholes. In 2013, J.P. Morgan's $13 billion settlement with the Department of Justice (“DOJ”) for its mortgage practices leading up to the 2008 financial crisis was remarkable. More...

In 2020, Italy has implemented its Digital Services Tax (DST), in line with the one proposed by the European Commission and then implemented by other countries such as the U.K., France and India. The objective of the tax is to tax the “digital giants”. As the first payment of this tax will...

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

This article analyzes China's 2018 individual income tax reforms, discussing how the changes fit with China's unique tax culture. It also compares China's evolving tax system with the tax systems in the United States and the United Kingdom, considering how their experiences can help guide...

This article looks into China's individual income tax framework, focusing on the exemption system and examining its problems in theory and in practice. Then it proposes a series of reforms intended to promote the fundamental tax principles both in the exemption system and in China's individual...

This article examines the problems that arise from conflicting domestic rules regarding the nature of partnerships and whether they should be considered residents entitled to the benefits of double tax agreements, with a focus on the practices in France and China