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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

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

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 Thumbnail


Authors

Jean-Francois Hennart

John R. Anderson



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.

Citation

Sutherland, D., Hennart, J., & Anderson, J. R. (2019). 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. Asian Business and Management, 18(5), 337-359. https://doi.org/10.1057/s41291-019-00058-2

Journal Article Type Article
Acceptance Date Jan 9, 2019
Online Publication Date Feb 5, 2019
Publication Date Nov 30, 2019
Deposit Date Jan 11, 2019
Publicly Available Date Feb 5, 2020
Journal Asian Business and Management
Print ISSN 1472-4782
Electronic ISSN 1476-9328
Publisher Palgrave Macmillan
Peer Reviewed Peer Reviewed
Volume 18
Issue 5
Pages 337-359
DOI https://doi.org/10.1057/s41291-019-00058-2
Public URL https://durham-repository.worktribe.com/output/1305457

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