China’s Belt and Road Initiative and tax administration

EUNEY MARIE MATA-PEREZ

China’s Belt and Road Initiative (BRI) is a development strategy adopted by the Chinese government involving infrastructure development and investments in various countries and international organizations in Europe, Asia, Middle East, Latin America and Africa. “Belt” refers to the overland routes for road and rail transportation, called “the Silk Road Economic Belt”. “Road” refers to the sea routes, or the 21st Century Maritime Silk Road.