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dc.contributor.authorHearson, Martin
dc.contributor.authorPrichard, Wilson
dc.coverage.spatialChinaen
dc.date.accessioned2019-01-22T14:49:51Z
dc.date.available2019-01-22T14:49:51Z
dc.date.issued2018-11-01
dc.identifier.citationHearson, M. and Prichard, W. (2018) ‘China's Challenge to International Tax Rules and the Implications for Global Economic Governance’, International Affairs 94.6 1287–1307en
dc.identifier.urihttps://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/14289
dc.description.abstractTwentieth century institutions of global economic governance face a profound challenge adapting to the rise of emerging markets and, especially, China's rise. This is especially the case for the international tax regime, whose institutional home is the OECD and which is based on norms that favour capital exporting states. To understand the nature of the challenge posed by China, we focus on the country's engagement with a foundational norm of the international tax regime: the arm's length principle. We show that China's approach to tax cooperation is characterised by a set of apparent contradictions: conciliatory language hides an assault on the arm's length principle; a rhetoric of common cause with developing countries is contradicted by actions that maximise only China's own share of the tax ‘pie’; and a willingness to court the OECD based on the leverage gained from flirtation with outside options. In these respects, China increasingly appears to be using its market power to seek special privileges within international regimes, in ways that mirror the historical actions of the United States.en
dc.language.isoenen
dc.publisherOxford University Pressen
dc.relation.ispartofseriesInternational Affairs;94.6
dc.rights.urihttps://www.ids.ac.uk/wp-content/uploads/2018/12/IDSOpenDocsExternalDocuments.pdfen
dc.subjectFinanceen
dc.subjectGovernanceen
dc.titleChina's Challenge to International Tax Rules and the Implications for Global Economic Governanceen
dc.typeArticleen
dc.rights.holderThe Author(s) 2018en
dc.identifier.externalurihttps://academic.oup.com/ia/article-abstract/94/6/1287/5162421?redirectedFrom=fulltexten
dc.identifier.teamGovernanceen
dc.identifier.doi10.1093/ia/iiy189
dcterms.dateAccepted2018-09-04
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectDefault projecten
rioxxterms.versionVoRen
rioxxterms.versionofrecord10.1093/ia/iiy189en
rioxxterms.funder.projectd218e59e-c0fb-4cb3-8a07-92a57da72cd1en


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