Search for: "Wei Cui"
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31 Jan 2009, 1:00 am
Wei Cui (China University of Political Science and Law) has posted two tax papers on SSRN: "Establishment": An Analysis of a Core Concept in Chinese Inbound Income Taxation The Prospect of New Partnership Taxation in China [read post]
30 Apr 2012, 1:08 am
Wei Cui (China University of Political Science and Law) has posted two tax papers on SSRN: Conceptual Objections to Taxing Resale of Residential Property Under a VAT Fiscal Federalism in Chinese Taxation [read post]
23 Nov 2011, 10:00 am
Wei Cui (China University of Political Science and Law) has posted two tax papers on SSRN: The Chinese VAT Two Paths for Developing Anti-Avoidance Rules in China [read post]
24 Oct 2010, 12:00 am
Wei Cui (China University of Political Science and Law) has posted two tax papers on SSRN: What is 'Law' in Chinese Tax Administration? [read post]
15 Jun 2009, 2:00 am
Wei Cui (China University of Political Science and Law) has posted Is Section 892 the Right Place to Look for a Response to Sovereign Wealth Funds? [read post]
3 May 2009, 12:00 am
Wei Cui (China University of Political Science and Law) has posted two tax papers on SSRN: Designing Foreign Tax Credit Rules in China: The Case of Foreign Loss Limitations Indirect Taxation of Cross-Border Services in China: (Partial) Switch to Destination-Based... [read post]
20 Jun 2009, 12:00 am
Wei Cui (China University of Political Science and Law) has posted Income Taxation of State-Owned Enterprises: Theory and Chinese Evidence on SSRN. [read post]
22 May 2012, 10:00 am
Wei Cui (China University of Political Science and Law), Foreign Administrative Law and International Taxation: a Case Study of Treaty Implementation in China, 64 Admin. [read post]
31 Oct 2018, 12:35 pm
Wei Cui (British Columbia) presents Arguments in Defense of the Digital Service Tax at Pennsylvania today as part of its Tax Law and Policy Workshop Series hosted by Michael Knoll, Chris Sanchirico, and Reed Shuldiner: Do digital platforms, operated by multinational companies, give rise to new profit tax bases? [read post]
10 Oct 2018, 2:00 am
Wei Cui (British Columbia), Residence-Based Formulary Apportionment: (In-)Feasibility and Implications, 71 Tax L. [read post]
28 Dec 2019, 8:56 am
Can Cui, Sha Peng, Cai Li, Chuanchuan Zhang, Zhen Wang, Xiaoling Zhang and Liyuan Wei (Wuhan University, affiliation not provided to SSRN, Wuhan University, Central University of Finance and Economics (CUFE) - School of Economics, affiliation not provided to SSRN,... [read post]
30 Apr 2019, 1:00 pm
Wei Cui (British Columbia) presents The Digital Services Tax: A Conceptual Defense (reviewed by Kim Brooks (Schulich School of Laws, Dalhousie University) and Ruth Mason (Virginia)) at NYU today as part of its Tax Policy Colloquium Series hosted by Lily Batchelder and Daniel Shaviro: Since 2018, the UK government, the... [read post]
7 Jan 2021, 11:20 am
Wei Cui (British Columbia), Taxpayer Self-Inspections, Audits, and Optimal Tax Administration: Evidence from China: I document an important tax collection practice that is previously unknown to research on tax administration: mandatory taxpayer self-inspections. [read post]
4 Apr 2019, 10:00 am
Kim Brooks (Schulich School of Laws, Dalhousie University), Give the Digital Services Tax a Chance (JOTWELL) (reviewing Wei Cui (University of British Columbia), The Digital Services Tax: A Conceptual Defense (reviewed by Ruth Mason (Virginia) here) and The Digital Services Tax as a Tax on Location-Specific Rent): Conceptual Defense paper... [read post]
26 Jul 2021, 12:20 pm
Wei Cui (British Columbia; Google Scholar), What Does China Want From International Tax Reform? [read post]
12 Mar 2010, 9:47 am
Wei Cui (China University of Political Science and Law) has posted Business Tax: China’s Quasi-VAT, International VAT Monitor, No. 4, pp. 291-95, 2009, on SSRN. [read post]
6 Aug 2019, 12:05 pm
Wei Cui (University of British Columbia), The Superiority of the Digital Service Tax over Significant Digital Presence Proposals: Responding to calls for reallocating taxing rights over multinationals’ profits to reflect the place of user value creation, the OECD recently announced a Program of Work to implement international tax reform. [read post]
27 Jul 2022, 12:01 pm
Wei Cui (British Columbia; Google Scholar), Strategic Incentives for Pillar Two Adoption: I analyze countries’ strategic incentives for adopting elements of the OECD’s Pillar Two proposal for reforming international taxation. [read post]
17 May 2019, 11:47 am
This week, Young Ran (Christine) Kim (Utah) reviews a new work by Wei Cui (UBC), The Digital Services Tax: A Conceptual Defense (April 2019). [read post]
4 Aug 2017, 2:05 am
Wei Cui (British Columbia), Destination-based Cash-Flow Taxation: A Critical Appraisal, 67 U. [read post]
