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One of the achievements of the reflectivist turn in international relations theory in the late 20th century was the attention given to the role of discourse and other ideational factors in international politics. In recent years, however, approaches critical of the discursive emphasis in international studies have emerged, seeking to restore the significance of non-discursive aspects of international relations such as geography, technology, and the non-human. This article offers a perspective on the development of international relations theory from the standpoint of the debate between materialism and idealism. Within this framework, it provides a brief overview of the historical evolution of international relations theory and subsequently delves into a detailed analysis of three strands of the new wave of materialist theorizing in the field - critical realism, new materialism, and neoclassical geopolitics. The article suggests considering the new materialist wave as, on the whole, a positive development, but also points out the necessity of taking into account the risk of "exiling" the human element from international relations research as such concepts proliferate. The possibility of collaboration between reflecivists and post-reflecivists, as well as between idealists and materialists in general, is underlined for the comprehensive study of contemporary international realities.

Chinese tax law affects corporations engaged in cross-border transactions with China. It may also impact the development of the international tax regime as China is increasingly engaged in international tax reform efforts, such as the G20/OECD BEPS Project. Chinese tax law is thus important to taxpayers, tax professionals and policymakers worldwide. However, it is a challenge to find comprehensive information and insightful analysis of Chinese tax law in English. 'International Taxation in China: A Contextualized Analysis' meets that challenge