The Belt and Road Initiative (BRI), as one of the most remarkable events of international economic cooperation nowadays, has noticeable implications for many areas of study. This article is to explore how BRI, an initiative proposed and championed by China, has influenced China’s international tax system. To answer the question, the article sets two poles for depicting a country’s position of international taxation, namely, the source-oriented tax system and residence-oriented tax system. Based on that, this article puts forward the proposition that there is a trend that China’s international tax system is transforming from source-oriented to residence-oriented. In the end, the article is concluded by rendering the proposition as tenable
