探索不利地緣政治下中國多國籍企業避稅天堂之使用

In the context of CMNEs’ international expansion, we know very little about how the use of tax havens relates to a China’s multinational enterprise (CMNE) internationalization strategy in the face of adverse geopolitical conditions. Drawing upon the legitimacy and country of origin perspectives, a conceptual model is developed that explains how a CMNE’s FDI into tax havens relates to the standard FDI motives and a CMNE’s specific attributes, how aforementioned relationships are moderated by the degree of regional geopolitical conflicts. A novel dataset will be used to empirically investigate how these motives, attributes and geopolitical conflicts impact upon tax haven FDI in the CMNEs’ outward FDIs to Taiwan context. This study provides some academic contributions and managerial implications accordingly.