Liu, Jiaxin. “The Role of Trusts in Facilitating Cross-Border Transactions: Legal Functions, Regulatory Fragmentation, and Pathways to Coordination”. International Journal of Social Sciences and Public Administration 8, no. 2 (September 11, 2025): 131–139. Accessed September 16, 2026. https://ojs.ijsspa.org/index.php/ojs/article/view/150.