Zizheng Zhao is a PhD candidate and currently holds a scholarship in the School of Accountancy, Faculty of Business and Law. Zizheng’s doctoral thesis focuses on how multinational corporations allocate business profits in the sharing economy. Specifically, the thesis explores the international tax challenges posed by the sharing economy and emphasizes the importance of its profit allocation. Consequently, the contribution of this thesis lies in selecting a profit allocation method suitable for the sharing economy, aiming to address loopholes in the current international tax regime and prevent tax losses in various countries to ensure a fair share of tax revenues for jurisdictions where economic activities take place.
Centre supervisor: Professor Kerrie Sadiq