The Rise of China and Contestation in Global Tax Governance

Rasmus Corlin Christensen, Martin Hearson*

*Corresponding author af dette arbejde

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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.
TidsskriftAsia Pacific Business Review
Udgave nummer2
Sider (fra-til)165-186
Antal sider22
StatusUdgivet - apr. 2022


  • Belt and road initiative
  • China
  • Diplomacy
  • Digital economy
  • Economic development
  • Taxation