The Impact of Tax Treaties on China’s Outward Direct Investment ——Empirical Analysis Based on “the Belt and Road” Countries

Qiong Zhang () and Kexin Zhang ()
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Qiong Zhang: Northeast Petroleum University
Kexin Zhang: Northeast Petroleum University

A chapter in Proceedings of the 2023 International Conference on Finance, Trade and Business Management (FTBM 2023), 2023, pp 65-74 from Springer

Abstract: Abstract “the Belt and Road” Initiative has been in development for ten years, with the tax treaties service, China's outward foreign direct investment (OFDI) has steadily increased, and the role of tax treaties in it has received international attention. This paper conducts an empirical analysis based on the data of China's OFDI to 56 countries along “the Belt and Road” from 2016 to 2020. The study finds that: tax treaties significantly promote China's OFDI in countries along “the Belt and Road”, and are less affected by the level of economic development of country. In order to further play the role of tax treaties, China should continue to improve tax agreement related work, optimize tax services for investment enterprises from both state and tax authorities, and expand new ways of cooperation in tax treaties to adapt to the development trend of digital economy.

Keywords: “the Belt and Road” Initiative; Tax Treaties; Outward Direct Investment (OFDI) (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-298-9_8

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DOI: 10.2991/978-94-6463-298-9_8

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