The Belt and Road Initiative (BRI), as one of the most remarkableevents of international economic cooperation nowadays, has noticeableimplications for many areas of study. This article is to explore howBRI, an initiative proposed and championed by China, has influencedChina's international tax system. To answer the question, the articlesets two poles for depicting a country's position of internationaltaxation, namely, the source-oriented tax system andresidence-oriented tax system. Based on that, this article putsforward the proposition that there is a trend that China'sinternational tax system is transforming from source-oriented toresidence-oriented. In the end, the article is concluded by renderingthe proposition as tenable
