Chinese negotiators are known to have a negotiation emphasis that differs from their Western counterparts, especially in issues of face and conflict. These values, however, are not monolithic, and can change depending on the negotiation circumstance. This research examines how negotiation tactics changes when Chinese negotiators are faced with counterparts from near and distant cultures. An online conjoint simulation drew 351 respondents in Taiwan to test subjective perceptions of counterparts from the USA and Japan. Chinese respondents exhibited increased cultural accommodation (...) when the counterpart's culture was more distant – paying more attention to sacrificing self-interest and saving face for the other side. Integration in the negotiation was emphasized across both near and distant cultures above that observed for negotiation with Chinese counterparts. Saving face, ignoring conflict, and domination tactics were consistently valued, irrelevant of culture. Masculinity among Chinese respondents was exhibited in a preference for integration with male counterparts, especially for Chinese male negotiators. Results indicate practical considerations when preparing for negotiation with a Chinese counterpart by considering inconsistencies in preferences while also considering consistent values. (shrink)