Wei CuiWei Cui is a Professor at the Peter A. Allard School of Law, University of British Columbia. He is a graduate of Harvard College, Tufts University (M.A. in philosophy), Yale (J.D.) and NYU (LL.M. Tax). He practiced tax law for over 10 years, including as a U.S. tax associate at Simpson Thacher (in both New York and Beijing), as Senior Tax Counsel for the China Investment Corporation, and as a counsel-level consultant for Clifford Chance (Beijing). As an academic, he has authored over 90 academic and professional articles, a forthcoming book on the Chinese fiscal state (Cambridge University Press), and is a co-author of Value Added Tax: A Comparative Approach (CUP). In the area of international taxation, he has made original contributions on the topics of the digital services tax, the destination-based cash flow tax, residence-based formulary apportionment, and taxing indirect transfers. His new research focuses on how changing patterns in the global services trade, as opposed to the mobility of capital, is transforming the subject matter of international taxation.
Chinese Tax Law
Since this course was first offered in 2015, two new reasons have emerged for European practitioners to study the Chinese tax system. The first is that the Chinese economy, now larger than both the U.S. and the EU in purchasing power parity terms, contributes importantly to the stability and prosperity of the global economy. China’s domestic economic policies, including its tax policy, thus indirectly affect other countries. Yet the substance and manner of implementation of China’s tax policies, as well as the political process that produce them, are still barely covered either by general or professional press. It turns out that they are also quite different from what practitioners from developed countries are familiar with. Second, China is already a powerful player in new global commerce, exporting both capital and, more importantly, technology and technology-based services. As new rules for international taxation emerge, China will likely play a role in shaping them in ways that it has not before. This course introduces students to the basic components of China’s tax system and discusses China’s potential role in shaping the new international tax order.
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