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.

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