Did tax treaties restrain the profit shifting of Chinese multinationals?

Mantian Xue () and Yuwei Zhang
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Mantian Xue: Southeast University
Yuwei Zhang: Southeast University

Review of World Economics (Weltwirtschaftliches Archiv), 2024, vol. 160, issue 3, No 14, 1165 pages

Abstract: Abstract The Chinese government has been worrying about the outflow of profit of the multinational corporations. Using data from various sources, this paper evaluates the inhibitory effect of bilateral tax treaties on profit shifting behavior of Chinese multinationals. The paper finds strong evidence for profit shifting out of China due to corporate tax differences, as well as statistically significant inhibitory effect of tax treaties. Besides, the profit shifting activities mainly exist in non-manufacturing industries.

Keywords: Tax treaty; Profit shifting; Chinese multinational (search for similar items in EconPapers)
JEL-codes: F2 F5 H2 (search for similar items in EconPapers)
Date: 2024
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DOI: 10.1007/s10290-024-00526-8

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