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How does the routing of FDI to and via tax havens confound our understanding of Chinese MNE identity? A critical review of the empirical literature on Chinese MNEs

Dylan Sutherland (), Jean-Francois Hennart and John R. Anderson ()
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Dylan Sutherland: University of Durham
John R. Anderson: University of Northern Iowa

Asian Business & Management, 2019, vol. 18, issue 5, No 2, 337-359

Abstract: Abstract An extensive empirical literature tests the motivations and characteristics of the outward foreign direct investments of Chinese MNEs. Much of it, however, suffers from serious shortcomings in its treatment and use of foreign direct investment data. In particular, most research fails to properly account for the ways in which Chinese MNEs route their foreign direct investments both to and via tax havens and financial centers. As a result, our understanding of the identity of Chinese MNEs still remains embryonic. We outline the nature of the most commonly found problems so as to inform future research.

Keywords: Tax havens; FDI data; Chinese MNEs; Special purpose entities; Measuring MNE activity (search for similar items in EconPapers)
Date: 2019
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DOI: 10.1057/s41291-019-00058-2

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