dc.contributor.author | Christensen, Rasmus Corlin | |
dc.contributor.author | Hearson, Martin | |
dc.date.accessioned | 2022-01-25T10:16:19Z | |
dc.date.available | 2022-01-25T10:16:19Z | |
dc.date.issued | 2022-01-14 | |
dc.identifier.citation | Christensen, R.C. and Hearson, M. (2022) 'The Rise of China and Contestation in Global Tax Governance', Asia Pacific Business Review, DOI: 10.1080/13602381.2022.2012992 | en |
dc.identifier.uri | https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/17075 | |
dc.description.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. | en |
dc.language.iso | en | en |
dc.publisher | Taylor & Francis Group | en |
dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | en |
dc.title | The Rise of China and Contestation in Global Tax Governance | en |
dc.rights.holder | © 2022 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group | en |
dc.identifier.externaluri | https://www.tandfonline.com/doi/full/10.1080/13602381.2022.2012992 | en |
dc.identifier.doi | 10.1080/13602381.2022.2012992 | |
dcterms.dateAccepted | 2021-11-12 | |
rioxxterms.funder | Default funder | en |
rioxxterms.identifier.project | Default project | en |
rioxxterms.version | NA | en |
rioxxterms.versionofrecord | 10.1080/13602381.2022.2012992 | en |
rioxxterms.funder.project | 9ce4e4dc-26e9-4d78-96e9-15e4dcac0642 | en |