Chain Transactions

Chain Transactions is a value-added tax (VAT) arrangement involving a series of sequential supply transactions among multiple parties, distinguished by the transfer of goods or services through intermediaries without physical movement, where only the final transaction is subject to VAT in the destination jurisdiction.

33

Publications

3.4K

Citations

128

Authors

48

Institutions

Publications per year

2017–2026

23

Authors

128

  1. DE
    Daniel E. O’Leary

    University of Southern California, United States

    2 publications · 97 citations

    2

    h-index

  2. KS
    Khaled Salah

    Khalifa University of Science and Technology, United Arab Emirates

    2 publications · 767 citations

    2

    h-index

  3. RJ
    Raja Jayaraman

    Khalifa University of Science and Technology, United Arab Emirates

    2 publications · 767 citations

    2

    h-index

  4. PC
    Philippe Calvez

    Stanford University, United States

    1 publications · 56 citations

    1

    h-index

  5. HT
    Hoang Tam Vo

    National University of Singapore, Singapore

    1 publications · 44 citations

    1

    h-index

1–5 of 128

Venues

  1. IEEE Access

    3 publications · 792 citations

    3

    h-index

  2. 2

    h-index

  3. Management Science

    2 publications · 557 citations

    2

    h-index

  4. Applied Sciences

    2 publications · 38 citations

    2

    h-index

  5. International Journal of Production Research

    1 publications · 211 citations

    1

    h-index

1–5