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The rise of China and contestation in global tax governance

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  • Rasmus Corlin Christensen
  • Martin Hearson

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.

Suggested Citation

  • Rasmus Corlin Christensen & Martin Hearson, 2022. "The rise of China and contestation in global tax governance," Asia Pacific Business Review, Taylor & Francis Journals, vol. 28(2), pages 165-186, March.
    • Handle: RePEc:taf:apbizr:v:28:y:2022:i:2:p:165-186
    DOI: 10.1080/13602381.2022.2012992
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