著者・編者edited by Michael Lang, Jeffrey Owens.
資料の内容に関する注記Since its announcement in 2013, the Belt and Road Initiative (BRI), also known as the New Silk Road, has gradually gained international recognition. The New Silk Road project has a potential to transform the global flows of trade and investment. It is increasingly recognized that tax has the potential to be a barrier in achieving these goals. The project requires not only extensive investment in infrastructure and transportation but also an acceleration of the internationalization of multinationals and supply chains in Belt and Road countries. The BRI marks a national push by China to increase economic links to Southeast Asia, Central Asia, Russia, the Baltic region (Central and Eastern Europe), Africa and Latin America, which will have major consequences for the way that tax systems interact.
書誌注記Includes bibliographical references and index.