From Source-oriented to Residence-oriented: China's International Tax Law by BRI?

Jie Wang explores the transformative implications of China's Belt and Road Initiative (BRI) on international tax law, tracing the shift from source-oriented to residence-oriented tax systems. This shift reflects a broader change in global economic relations, driven by China's expanding influence and the complexities of cross-border investments.

The discussion delves into how these tax policy adjustments may foster improved economic collaboration and challenge existing frameworks. Wang's analysis sheds light on the potential for these developments to reshape the global tax landscape, providing insights valuable for policymakers, scholars, and stakeholders engaged in international economics and law.