Proceedings of the 2023 International Conference on Finance, Trade and Business Management (FTBM 2023)

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The Impact of Tax Treaties on China’s Outward Direct Investment ——Empirical Analysis Based on “the Belt and Road” Countries

Authors
Qiong Zhang1, Kexin Zhang1, *
1Northeast Petroleum University, Daqing, Heilongjiang, 163318, China
*Corresponding author. Email: m15776505236@163.com
Corresponding Author
Kexin Zhang
Available Online 30 November 2023.
DOI
10.2991/978-94-6463-298-9_8How to use a DOI?
Keywords
“the Belt and Road” Initiative; Tax Treaties; Outward Direct Investment (OFDI)
Abstract

“the Belt and Road” Initiative has been in development for ten years, with the tax treaties service, China's outward foreign direct investment (OFDI) has steadily increased, and the role of tax treaties in it has received international attention. This paper conducts an empirical analysis based on the data of China's OFDI to 56 countries along “the Belt and Road” from 2016 to 2020. The study finds that: tax treaties significantly promote China's OFDI in countries along “the Belt and Road”, and are less affected by the level of economic development of country. In order to further play the role of tax treaties, China should continue to improve tax agreement related work, optimize tax services for investment enterprises from both state and tax authorities, and expand new ways of cooperation in tax treaties to adapt to the development trend of digital economy.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2023 International Conference on Finance, Trade and Business Management (FTBM 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
30 November 2023
ISBN
10.2991/978-94-6463-298-9_8
ISSN
2352-5428
DOI
10.2991/978-94-6463-298-9_8How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Qiong Zhang
AU  - Kexin Zhang
PY  - 2023
DA  - 2023/11/30
TI  - The Impact of Tax Treaties on China’s Outward Direct Investment ——Empirical Analysis Based on “the Belt and Road” Countries
BT  - Proceedings of the 2023 International Conference on Finance, Trade and Business Management (FTBM 2023)
PB  - Atlantis Press
SP  - 65
EP  - 74
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-298-9_8
DO  - 10.2991/978-94-6463-298-9_8
ID  - Zhang2023
ER  -