Should a Multinational Firm Place Part of its Supply Chain in a Tax Haven?: Strategies to Enable International Tax Arbitrage

2014 ◽  
Author(s):  
Masha Shunko ◽  
Hung Do ◽  
Andy A. Tsay
2016 ◽  
Vol 26 (2) ◽  
pp. 231-251 ◽  
Author(s):  
Masha Shunko ◽  
Hung T. Do ◽  
Andy A. Tsay

2018 ◽  
Vol 27 (11) ◽  
pp. 2091-2091
Author(s):  
Masha Shunko ◽  
Hung T. Do ◽  
Andy A. Tsay

Author(s):  
Ruth Banomyong ◽  
Puthipong Julagasigorn

Purpose The purpose of this paper is to provide a framework on how strategic philanthropy can be included in humanitarian supply chains delivery. This framework explains the modalities where strategic philanthropy can be successful when collaborating with key humanitarian supply chain actors. Design/methodology/approach A philanthropy delivery framework is developed based on the literature related to strategic philanthropy and humanitarian supply chains. The delivery framework is further validated with the real-life case study of a multinational firm during the 2011 Thai floods. Findings Procter and Gamble (P&G) was involved in the Thailand flood 2011 relief efforts in three phases: preparation, immediate response, and reconstruction phase. The company supported and distributed a water purifier through a non-governmental relief agency, the Princess Pa Foundation, under the Thai Red Cross Society, that enabled P&G to not only gain the trust of the targeted community during all the phases but in the continued usage of their water purifier after the event. Community leaders and P&G’s modern trade retailers played an important role in collaborating in this humanitarian supply chain to enable the successful delivery and usage of the donated water purifier. Research limitations/implications This proposed delivery framework is appropriate for in-kind products and services philanthropy. The case study describes how strategic philanthropy can be implemented in a specific case, i.e. flood disaster. Practical implications Academia, practitioners, and companies who are involved in humanitarian reliefs may adopt and adapt this framework in order to enable a win-win situation for all stakeholders in the humanitarian supply chain. Originality/value The delivery framework suggests that firms can develop successful strategic philanthropy through systematic humanitarian supply chain collaboration. It explains how a company can operate its philanthropic programs through collaboration with others as well as describes how these different actors can work together.


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