Yansheng Zhu
Born in 1970. After receiving his JSD in 1999, he became a professor of tax law with a focus on international tax law at Xiamen University in 2006. He has been a deputy director of the Centre for International Tax Law & Comparative Taxation of Xiamen University since 2014, as well as responsible for the China-OECD LLM Programme on Taxation at Xiamen University since 2022. Professor Zhu was a visiting professor and delivered lectures in tax laws at many universities outside China. He was a participant of the Subcommittee on Tax Treatment of Services of the UN Committee of Experts on International Cooperation in Tax Matters in 2014-16. He serves as a member of the Standing Council of China’s Society of Fiscal Law.Courses:
Chinese Tax Law
As one of the most dynamic economy in the world, China attracts a large number of foreign investors to do business in China each year. Meanwhile, China’s capital and/or technology exports are also growing year by year. The increase of cross-border investments and transactions among China and other parts of world has highlighted the importance of comprehensive understanding of China’s economic policies, especially its domestic and international tax policies, with which tax practitioners may help investors make reasonable arrangements for their Chinese business. It turns out that China’s tax policies are quite different from those of other countries. More importantly, the digitalization of economy has disrupted what tax practitioners was familiar with and provoked the variation of domestic tax policies in each country, including China, and the reshape of the international tax order as well. In shaping new rules for international taxation, China has made its contribution and will likely play a role in the future. This course introduces students to the basic components of China’s tax system, especially income tax and value added tax system, and discusses China’s practice and potential role in reshaping the international tax order.
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