We　build　game　theoretical　models　to　investigate　whether　a　multinational　firm　should　open　a　live　streaming　shopping　sales　channel　on　an　overseas　e-commerce　platform,　where　the　multinational　firm＇s　overseas　online　retail　division　and　third-party　e-retailer　exist,　and　if　so,　how　to　adjust　its　online　channel　structure　to　maximize　its　post-tax　profit.　We　assume　the　headquarter　of　the　multinational　firm　and　e-commerce　platform　are　located　in　countries　with　different　corporate　income　tax　rates.　The　multinational　firm　could　sell　products　through　its　overseas　online　retail　division　(channel　D),　the　third-party　e-retailer　(channel　R)　and　live　streaming　shopping　sales　channel　(channel　L).　We　consider　four　possible　channel　structures　on　the　e-commerce　platform　based　on　the　three　sales　channels:　Scenarios　DR,　DRL,　DL　and　RL.　We　incorporate　channel　substitutability　and　tax　difference　into　our　models,　and　analyze　the　impact　of　opening　a　live　streaming　shopping　sales　channel　on　the　operating　decisions　of　supply　chain　members　and　supply　chain　performance,　and　derive　the　optimal　online　channel　structure　for　the　multinational　firm.　We　show　that,　opening　a　live　streaming　shopping　sales　channel　could　benefit　the　multinational　firm　in　both　post-tax　profit　and　sum　of　order/sales　quantity,　but　it　will　hurt　the　profit　of　the　multinational　firm＇s　overseas　online　retail　division　and　third-party　e-retailer.　We　further　show　that,　the　optimal　online　channel　structure　on　the　e-commerce　platform　for　the　multinational　firm　is　Scenario　DRL　or　Scenario　DL,　depending　on　the　interaction　of　channel　substitutability　and　tax　difference.　In　addition,　we　analyze　the　impact　of　extra　average　operating　cost　of　opening　a　new　sales　channel　on　the　multinational　firm＇s　online　channel　structure.　These　insights　may　help　multinational　firms　configure　their　online　channel　structures　on　e-commerce　platforms　when　engaging　in　live　streaming　shopping.