Faculty Publications

Title

How does the routing of FDI to and via tax havens confound our understanding of Chinese MNE identity? A critical review of the empirical literature on Chinese MNEs

Document Type

Article

Keywords

Chinese MNEs, FDI data, Measuring MNE activity, Special purpose entities, Tax havens

Journal/Book/Conference Title

Asian Business and Management

Volume

18

Issue

5

First Page

337

Last Page

359

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 Publication Date

11-1-2019

DOI of published version

10.1057/s41291-019-00058-2

Repository

UNI ScholarWorks, Rod Library, University of Northern Iowa

Language

en

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