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The Rise of China and Contestation in Global Tax Governance

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  • Christensen, Rasmus Corlin
  • Hearson, Martin

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

  • Christensen, Rasmus Corlin & Hearson, Martin, 2022. "The Rise of China and Contestation in Global Tax Governance," Working Papers 17075, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:17075
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/17075
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    References listed on IDEAS

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    2. Hearson, Martin & Prichard, Wilson, 2018. "China's challenge to international tax rules and implications for global economic governance," LSE Research Online Documents on Economics 90641, London School of Economics and Political Science, LSE Library.
    3. Corlin Christensen, Rasmus & Hearson, Martin, 2019. "The New Politics of Global Tax Governance: Taking Stock a Decade After the Financial Crisis," Working Papers 14584, Institute of Development Studies, International Centre for Tax and Development.
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    5. Hearson, Martin & Prichard, Wilson, 2018. "China's Challenge to International Tax Rules and the Implications for Global Economic Governance," Working Papers 14289, Institute of Development Studies, International Centre for Tax and Development.
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    9. Rasmus Corlin Christensen & Martin Hearson, 2019. "The new politics of global tax governance: taking stock a decade after the financial crisis," Review of International Political Economy, Taylor & Francis Journals, vol. 26(5), pages 1068-1088, September.
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