By Associate Professor Yan Xu

Book Chapters

Xu Y; Walpole M, 2023, 'The Holy Grail of International Consistency in VAT Administration', in Xu Y (ed.), VAT in the Digital Era Unilateral and Multilateral Options for Reform, Oxford University Press, pp. 329 - 353

Xu Y, 2023, 'VAT in the Digital Era: Reponses and Prospects', in Xu Y (ed.), VAT in the Digital Era Unilateral and Multilateral Options for Reform, Oxford University Press, pp. 3 - 21

Xu Y, 2023, 'The Long Gestation and Troubled Birth of the First Income Tax Law in Modern China: 1912-1937', in Studies in The History of Tax Law, Hart Publishing, Cambridge, UK, pp. 329 - 359

Xu Y, 2023, 'Bad Debts and Insolvency in VAT/GST: Approaches Outside the EU', in CJEU - Recent Developments in Value Added Tax 2021 Series on International Tax Law, Volume 133, pp. 103 - 130

Xu Y; Zhang Z, 2022, 'Blockchain and Its Implications for Tax Administration in the People’s Republic of China', in Taxation in the Digital Economy New Models in Asia and the Pacific, Routledge (Taylor & Francis), pp. 128 - 149, https://www.routledge.com/Taxation-in-the-Digital-Economy-New-Models-in-Asia-and-the-Pacific/Hendriyetty-Evans-Kim-Taghizadeh-Hesary/p/book/9781032051000?gclid=EAIaIQobChMI2OmjrM7e-QIV3JNmAh1rdgw2EAAYASAAEgLK__D_BwE

Xu Y, 2021, 'The Destination Principle in International Trade in Services: The Chinese Experience', in van Brederode RF (ed.), Virtues and Fallacies of VAT An Evaluation After 50 Years, pp. 529 - 560

Millar, R., Roeleveld, J., Xu, Y., Yap, M. , 2019, 'Beyond the EU VAT: Global Perspectives on VAT/GST in the Traditional and Global Economies', in Lang M; Pistone P; Rust A; Schuch J; Staringer C; Pillet P (ed.), CJEU – Recent Developments in Value Added Tax 2018, Linde Verlag, pp. 141 - 191, https://www.lindeverlag.at/buch/cjeu-recent-developments-in-value-added-tax-2017-18046?page_id=1

Xu Y, 2019, 'The Adoption of BEPS in Hong Kong Special Administrative Region', in Sadiq K; Sawyer A; McCredie B (ed.), Tax Design and Administration in a Post-BEPS Era: A Study of Key Reform Measures in 18 Countries, Fiscal Publications, Birmingham, pp. 89 - 105, http://www.accountingeducation.com/subsites/fiscalpublications/BEPS/index.html

Xu Y, 2019, 'The Development of Anti-Avoidance Rules and the Modernisation of China’s International Taxation System', in Harris P; de Cogan D (ed.), Studies in the History of Tax Law, Volume 9, Hart Publishing, pp. 493 - 528, http://dx.doi.org/10.5040/9781509924967.ch-018

Yan Xu , 2017, 'China', in Littlewood M; Elliffe C (ed.), Capital Gains Taxation: A Comparative Analysis of Key Issues, Edward Elgar, pp. 168 - 195, https://www.e-elgar.com/shop/capital-gains-taxation

Xu Y, 2017, 'China’s ‘Stir Fry’ of Environmentally Related Taxes and Charges: Too Many Cooks at Work', in Milne J (ed.), Environmental Taxation and the Law – The International Library of Law and the Environment Series, Edward Elgar

Xu Y, 2017, 'Energy Taxation and Competition Law Constraints in China', in Ezcurra MV (ed.), State Aids, Taxation and the Energy Sector, Thomson Reuters Aranzadi, Spain, pp. 357 - 373, https://www.tirant.com/derecho/libro/state-aids-taxation-and-the-energy-sector-villar-ezcurra-marta-9788491353553

Yan Xu , 2017, 'The State Salt Monopoly in China: Ancient Origins and Modern Implications', in Harris P; de Cogan D (ed.), Studies in The History of Tax Law, Volume 8, Hart Publishing, Oxford, pp. 513 - 537, https://www.bloomsbury.com/au/studies-in-the-history-of-tax-law-volume-8-9781509908370/

Xu Y, 2017, 'Urbanization and the Right of Living: the Role of Property Tax in the Case of Hong Kong', in Xie Z (ed.), Real Estate Tax: Law and Policy, Taiwan Yuanzhao Publishing House, Taipei, pp. 365 - 385

Xu Y, 2016, 'Will China’s Outward Initiatives Impact on China’s Tax Law System?', in Wolff L-C; Xi C; Chan J (ed.), Legal Dimensions of China’s Belt and Road Initiative, Wolters Kluwer (Law & Business), pp. 275 - 303, https://www.pbookshop.com/legal-dimensions-of-china-s-belt-and-road-initiative-9789887741206.html

Xu Y, 2015, 'A Historical Account of Taxes on Goods and Services in the Transition to Post-Socialist China', in Harris P; de Cogan D (ed.), Studies in the History of Tax Law, Volume 7, Hart Publishing, Cambridge, pp. 393 - 420, http://dx.doi.org/10.5040/9781782257929.ch-013

Xu Y, 2014, 'Features of Hong Kong Tax Law and the Application of GAAR in Combatting Tax Avoidance in Hong Kong', in Shi Z (ed.), China Tax Law Review, China Taxation Press, Beijing, pp. 215 - 244

Xu Y, 2013, 'Land Tax Without Land and Land Without Land Tax: A History of Land Tax in China', in Tiley J (ed.), Studies in the History of Tax Law, Volume 6, Hart Publishing, pp. 523 - 556, https://www.bloomsburyprofessional.com/uk/studies-in-the-history-of-tax-law-volume-6-9781782253204/

Xu Y, 2012, 'Development and Practice of the Hong Kong Income Tax Law: Anxiety behind Success', in Xiong W (ed.), Tax Law and Case Review, Volume 3, Yuanzhao Publishing, Taipei, pp. 17 - 34

Xu Y, 2012, 'Environmental Taxation in China: the Greening of an Emerging Economy', in Milne J; Andersen M (ed.), Handbook of Research on Environmental Taxation, Edward Elgar, Cheltenham, United Kingdom, pp. 303 - 320, https://www.e-elgar.com/shop/handbook-of-research-on-environmental-taxation

Xu Y; Krever R, 2012, 'Hong Kong', in Lang M; Pistone P; Schuch J; Staringer C; Storck A (ed.), Tax Rules in Non-Tax Agreements, IBFD, Netherlands, pp. 403 - 425, https://www.ibfd.org/IBFD-Products/Tax-Rules-Non-Tax-Agreements#tab_0

Cullen R; Xu Y, 2011, 'Conspectus', in Green Taxation in East Asia, pp. 1 - 27, http://dx.doi.org/10.4337/9781849806138.00009

Xu Y, 2011, 'China’s Taxation System in a Constitutional Perspective', in Fu H; Zhu G (ed.), Constitutional Rights and Constitutional Polity: Studies of Contemporary Constitutional Issues in China, Hong Kong University Press, Hong Kong, pp. 317 - 338

Xu Y, 2011, 'China’s VAT Experience', in Tax Analysts (ed.), The VAT Reader: What a Federal Consumption Tax Would Mean for America, Tax Analysts, Arlington, VA, pp. 319 - 333, http://www.taxhistory.org/www/features.nsf/Articles/CC76D307B727B865852578310059FFD2?OpenDocument

Xu Y, 2011, 'Environmental Taxation in China: The Case of Transport Fuel Taxation', in Cullen R; VanderWolk J; Xu Y (ed.), Green Taxation in East Asia, Edward Elgar, pp. 28 - 66

Xu Y, 2010, 'Mediation and Tax Administrative Reconsideration in China', in Xu X (ed.), Chinese Experience in Mediation, Xiamen University Press, pp. 109 - 120, http://en.cnki.com.cn/Article_en/CJFDTotal-SIFA201000011.htm

Xu Y, 2009, 'History of Taxation Law in China', in Yang Y (ed.), Legal History of the People’s Republic of China, Social Sciences Academic Press, Beijing, pp. 259 - 266

Back to profile page