How does the routing of FDI to and via tax havens confound our understanding of Chinese MNE identity

Dylan Sutherland*, Jean-Francois Hennart, John R. Anderson

*Corresponding author for this work

Research output: Contribution to journalArticleScientificpeer-review

Abstract

An extensive empirical literature tests the motivations and characteristics of the outward foreign direct investments of Chinese MNEs. Much of it, however, suffers from serious shortcomings in its treatment and use of foreign direct investment data. In particular, most research fails to properly account for the ways in which Chinese MNEs route their foreign direct investments both to and via tax havens and financial centers. As a result, our understanding of the identity of Chinese MNEs still remains embryonic. We outline the nature of the most commonly found problems so as to inform future research.
Original languageEnglish
Pages (from-to)337-359
JournalAsian Business & Management
Volume18
DOIs
Publication statusPublished - Nov 2019

Fingerprint

direct investment
taxes
foreign investment
Routing
Multinational enterprises
Tax havens
Foreign direct investment

Keywords

  • tax havens
  • FDI data
  • Chinese MNE's
  • special purpose entities
  • measuring MNE activity

Cite this

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How does the routing of FDI to and via tax havens confound our understanding of Chinese MNE identity. / Sutherland, Dylan; Hennart, Jean-Francois; Anderson, John R.

In: Asian Business & Management, Vol. 18, 11.2019, p. 337-359.

Research output: Contribution to journalArticleScientificpeer-review

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