The rise of China and contestation in global tax governance
Rasmus Corlin Christensen and
Martin Hearson
Asia Pacific Business Review, 2022, vol. 28, issue 2, 165-186
Abstract:
This paper examines the relationship between China’s changing economy and its global business tax diplomacy. Three trends dominate: China is becoming a net capital exporter, emerging as a major consumer market, and is home to digital giant firms including Baidu, Tencent and Alibaba. The resulting drive to promote both ‘going out’ and ‘bringing in’ foreign direct investment has led China to engage selectively and strategically with Western-led institutions. We show how China variously challenges, defends, and develops alternatives to global tax standards in three cases: global efforts to tackle corporate tax avoidance, bilateral tax treaty negotiations, and administrative tax cooperation.
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:taf:apbizr:v:28:y:2022:i:2:p:165-186
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DOI: 10.1080/13602381.2022.2012992
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