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The purpose of this paper is to unveil the true background of the Base Erosion and Profit Shifting (BEPS) Project and to suggest crucial indexes for bringing a movement into a future ceiling causing a struggle of the international tax system.

This paper looks into the historical context of this project before and after Starbucks’ scandal, comparing to other contexts of the international tax system. Also, this paper partially reviews BEPS from a legal perspective.

The key factors for building momentum of reform of international taxation are a country having a government willing to embrace the cause of reform, unfairness felt toward entities using tax avoidance schemes which other comparable entities could not be use, grass-roots pressure for the reform, effective places to negotiate cooperation among major countries for the reform, solid cooperation among many countries in the world to implement standards and rhetoric of slogan with less opposition.

The momentum of the reform of international taxation was analyzed before. But the BEPS Project has involved some unique events as compared with the Organization for Economic Cooperation and Development’s project on harmful tax practices, such as initiation of NGOs and boycott by consumers. Additionally, this paper will discuss insights, which the former research did not do.

This study investigated a new attributional phenomenon in a brand scandal setting in which consumers tend to blame the top management of a brand, even though it was the frontline parties that caused the scandal. The authors termed this phenomenon upward blame attribution (UBA), shedding light on whether consumers in a host country indicate a higher UBA for a multinational (vs domestic) brand scandal, which in turn reinforces their revenge and impairs their reconciliation reactions, and whether these effects are contingent on consumer animosity.

Two experimental studies were conducted with real and fictitious brand/product and country stimuli with 1,399 Chinese participants.

Both studies verified UBA and found that Chinese consumers' UBA is higher for multinational (vs domestic) brand scandals, which drives their stronger desire for revenge and weaker desire for reconciliation. Moreover, consumers with high (vs low) animosity toward a multinational brand's home country reported a higher UBA for the multinational (vs domestic) brand scandal, which in turn reinforces their desire for revenge and impairs their desire for reconciliation.

The study provides new insights into host-country consumers' more severe UBA and responses toward multinational versus domestic brand scandals and the amplifying role of consumer animosity in these processes. It also has implications for mitigating host-country consumers' UBA and negative responses to multinational brand scandals.

This study contributes to the blame attribution literature by verifying consumers' UBA and the country-of-origin (COO) literature by revealing host-country consumers' higher UBA, stronger revenge desire and weaker reconcile desire toward multinational (vs domestic) brand scandals. It extends the knowledge regarding consumers' blame attributions toward the top management of a multinational (vs domestic) brand in scandals and the impact of such attributions.

The purpose of this paper is to warn policymakers, by examining certain aspects of policy, possibly overlooked, against overestimating the power of corporate social responsibility (CSR) idea to inhibit tax avoidance by the multinationals.

By examining, with narrative and qualitative means, existing insights such as ones with regard to the inefficiency of the public sector.

Implication that the following three factors could not co-exist: promoting CSR activities, which include moral tax payment by the multinational corporations; requiring the multinationals to refrain from immorally reducing effective tax rates and keeping the current level of public utilities.

To sound an alarm to tax policymakers who are particularly addicted to the base erosion and profit shifting by multinational enterprises recently by this new implication mixing up with existing findings with regard to the CSR idea and cost-inefficiency character of the public sector activities.

The purpose of this paper is to examine the impact of the moral failure of a scandalized foreign brand afflicted with a product-harm crisis on competing brands (i.e. within the same product category) while taking into account the country of origin (COO) of the brands.

This paper presents the results of two studies. The first study uses an experimental design, while the second uses a survey to examine a real-life product-harm crisis.

The results indicate that the moral failure of a scandalized foreign brand has an indirect negative effect on the intention to purchase competing foreign brands from the COO of the scandalized foreign brand. This effect is, however, reversed for domestic brands, where moral failure has an indirect positive effect on the intention to purchase competing domestic brands.

The results of this research were based on an examination of how US consumers responded to the moral failure of Japanese and German brands. Future studies should examine brands from different COOs in different countries.

These results suggest that competing foreign brands from the COO of the scandalized brand should collaborate to quickly handle a product-harm crisis to prevent a spillover and that domestic competitors should capitalize on the opportunity to attract new customers.

This study represents a first attempt to examine the effect of a foreign brand’s moral failure in handling product-harm crisis on competing brands, both foreign and domestic.

The purpose of this paper is to challenge service researchers to design for service inclusion, with an overall goal of achieving inclusion by 2050. The authors present service inclusion as an egalitarian system that provides customers with fair access to a service, fair treatment during a service and fair opportunity to exit a service.

Building on transformative service research, a transformative, human-centered approach to service design is proposed to foster service inclusion and to provide a platform for managerial action. This conceptual study explores the history of service exclusion and examines contemporary demographic trends that suggest the possibility of worsening service exclusion for consumers worldwide.

Service inclusion represents a paradigm shift to higher levels of understanding of service systems and their fundamental role in human well-being. The authors argue that focused design for service inclusion is necessary to make service systems more egalitarian.

The authors propose four pillars of service inclusion: enabling opportunity, offering choice, relieving suffering and fostering happiness.

Service organizations are encouraged to design their offerings in a manner that promotes inclusion and permits customers to realize value.

This comprehensive research agenda challenges service scholars to use design to create inclusive service systems worldwide by the year 2050. The authors establish the moral imperative of design for service inclusion.

The case integrates frameworks on business models, the business model canvas (BMC) and Porter’s generic strategies in the context of the coffee industry in China. The case enables students to construct a Business Model Canvas for competing companies, analyze the canvas to deduce the generic strategy they are pursuing, and formulate recommendations based on this analysis.

The case is derived from secondary sources, including publicly available reports and information about Starbucks and Luckin.

This case looks at Starbucks in China as it faces a fierce Chinese competitor and evolving consumer behavior. Luckin, a Chinese coffee store company, had seen explosive growth since its inception in Beijing in 2017. By late 2019, its number of brick-and-mortar locations surpassed the number of Starbucks’ coffee stores in China, which had entered the Chinese market two decades earlier in 1999. Luckin’s focused on convenience through leveraging technology and reducing costs by limiting physical stores. Although Luckin’s fortunes turned in March of 2020, after an accounting scandal came to light, Luckin’s success suggests that consumers were attracted to its positioning as a “fast coffee pickup and delivery” provider. The case describes Starbucks’ strategy in China, which it sees as an important long-term growth market. It also describes the strategic activities of fast-growing, Chinese coffee company Luckin and discusses Chinese culture and consumer behavior.

The case is written for undergraduate students enrolled in a business strategy or corporate entrepreneurship course. Given that the case centers on China, it could also be used in international entrepreneurship/business courses.

Following a report released by the UK Parliament’s Public Accounts Committee, multinational corporations like Starbucks, Google, and Amazon found themselves in a firestorm of criticism for not paying or paying minimal taxes after earning significant profits in the UK for the past three years. Allegations of tax evasion led to a serious crisis for Starbucks in the UK, which played out in a public forum via social media. The researchers explored whether Starbucks’ corporate ethics insulated its reputation from negative media coverage of alleged tax evasion evidenced in its “hijacked” social media “#spreadthecheer” campaign. The paper aims to discuss these issues.

Using an exploratory case study analysis of news articles, Starbucks’ annual reports, #spreadthecheer Tweets, and David Michelli’s The Starbucks Experience, data collection helped to inform the discussion of authenticity and whether it helped to insulate Starbucks’ reputation during its crisis in the UK.

Authenticity is key when organizations face a turbulent environment and active publics and stakeholder groups. Findings from this study also suggested proactive reputation management strategies and tactics, grounded in the organization’s corporate culture and transparency, could have diffused some of the uproar from its key publics.

Authentic corporate cultures should align with corporate business practices in order to reduce the potential for crises to occur. It is possible that ethical core values and a strong organizational approach to ethics help to insulate its reputation among publics during a crisis.

This paper examines the 2012–2013 Starbucks tax crisis in the United Kingdom (UK) as an anatomy of tragedy. The tragedy in relation to Starbucks is the displacement of an opportunity to examine the relationship between financial capital and national capitalisms. The paper illustrates how the crisis displaced opportunities for substantive critique concerning financial capital, national capitalisms, multinationals, taxation and society.

As a critical, discursive intervention, the paper examines how rhetoric was employed in 157 media articles published in six UK newspapers and on two news portals (both in print and online). The paper employs rhetorical redescription to the document archive, presenting the finding and analysis as a play in the style of an Aristotelian tragedy.

Analysis of the Starbucks approach to transfer pricing identifies misunderstandings of accounting, taxation transfer pricing, and ‘‘resolution” and how the media's construction of Starbucks as immoral, anti-British, potentially illegal operated to confuse the politics. The effect of these misunderstandings and confusion was to take attention away from a politics concerning financial capital valorisation and national capitalisms (jurisdictions raising tax revenue for government spending and social services).

First, the paper explores the politics of displacement to illustrate the metonymic concealment of the primary identity of the political. Second, Aristotelian tragedy is employed to study and present methods of displacement. Third, the empirics are depicted in a dramatic format to illustrate how rhetorical interventions by the media and actors displaced the political focus away from financial capital and national capitalisms.

The purpose of this paper is to offer a critical and broad perspective on how transnational companies (TNCs) behave in the global context, focussing its attention on the controversial issue of tax avoidance in the UK. It pursues this aim by taking into account not only economic globalisation, mobility of capital and tax havens but also ethics and corporate social responsibility.

This paper seeks to provide an interdisciplinary viewpoint drawing not only from well-established scholarly literature but also from real cases and evidence, such as the scandals involving corporate giants, such as Starbucks, Google and Amazon in the UK.

This paper highlights the fundamental interplay and mutual aid of ethics and international laws, underlining the increasing importance of corporate social responsibility principles in today’s business practices. However, it also emphasises the need of reinforcing these principles with either regional or universalistic legal approaches to tackle TNCs’ misconduct in the international arena.

This paper suggests that by establishing and enforcing international business laws, increasingly aligned with ethical principles, the gap between ethics and legislation can be consistently bridged. Hence, TNCs’ behaviour could be more efficiently controlled.

The paper contributes to the literature on modern economic globalisation by providing a comprehensive and integrative perspective on TNCs’ behaviour, accounting for the interplay of socio-ethical, legal and business principles.