Select Publications
Conference Papers
2023, 'International Consistency in VAT Administration', Sydney, presented at 15th International Conference on Tax Administration “Tax Administration: Evolution or Revolution”, Sydney, 04 April 2023, http://dx.doi.org/10.26190/unsworks/28431
,2023, 'Corporate Social Responsibility and International Tax Governance', Melbourne, presented at Society of Corporate Law Academics (ScoLA) 2023 Annual Conference, Melbourne, 05 February 2023, http://dx.doi.org/10.26190/unsworks/28439
,2023, 'Tax with Corporate Social Responsibility?”', Brisbane, presented at Australasian Tax Teachers Association (ATTA) 34th Annual Conference, Brisbane, 19 January 2023, http://dx.doi.org/10.26190/unsworks/28435
,2022, 'The Holy Grail of International Consistency in VAT Administration', Sydney, presented at UNSW School of Accounting, Auditing and Taxation International Workshop on VAT in a Digitalised Era, Sydney, 07 November 2022, http://dx.doi.org/10.26190/unsworks/28436
,2022, 'Blockchain and its Implications for Tax Administration in China', Bangkok, online, presented at United Nations ESCAP Conference on “The Digitalization of Tax Administrations in Asia and the Pacific”, Bangkok, online, 26 October 2022, http://dx.doi.org/10.26190/unsworks/28433
,2022, 'Big Data and Tax – Domestic and International Taxation of Data Driven Business', Berlin, Germany, presented at International Fiscal Association (IFA) Congress 2022, Berlin, Germany, 04 September 2022
,2022, 'The Uneasy Development and Implications of the First Income Tax Law in Modern China: 1912-1937', Cambridge, UK, presented at University of Cambridge Centre for Tax Law Tax Law History Conference XI, Cambridge, UK, 04 July 2022, http://dx.doi.org/10.26190/unsworks/28437
,2022, 'Bad Debt and Insolvency in VAT/GST Law Globally: Approaches in Other Jurisdictions', Vienna and online, presented at WU Institute for Austrian and International Tax Law Conference on “Court of Justice of the European Union: Recent VAT Case Law”, Vienna and online, 19 January 2022, http://dx.doi.org/10.26190/unsworks/28430
,2022, 'Distributive Justice and Income Taxation: Is Hong Kong Special', Christchurch and online, presented at Australasian Tax Teachers Association (ATTA) 33th Annual Conference, Christchurch and online, 19 January 2022, http://dx.doi.org/10.26190/unsworks/28434
,2021, 'A Multilateral Agreement on Carbon Pricing and Implications for Developing Countries', online, presented at HKU Faculty of Law Asian Institute of International Financial Law and Taxation Law Research Programme Public Seminar, online, 17 November 2021, http://dx.doi.org/10.26190/unsworks/28429
,2021, 'Goods and Services Tax: Australian Experience and Comparative Analysis', Kerala and online, presented at The Gulati Institute of Finance and Taxation International Seminar on India’s Experience with GST, Kerala and online, 12 November 2021, http://dx.doi.org/10.26190/unsworks/28432
,2021, 'A Global Minimum Carbon Price and the Developing Countries', online, presented at University of Ferrara Department of Law and Capital University of Economics and Business School of Law International Tax Forum on OECD/G20 Inclusive Frameworks on International Taxation, online, 05 November 2021, http://dx.doi.org/10.26190/unsworks/28440
,2021, 'Digital Revolution? Blockchain as a Driver for the Rule of Law in Tax Administration: The China Case', Sydney and online, presented at 14th International Conference on Tax Administration “New Frontiers in Managing Revenue Systems”,, Sydney and online, 03 November 2021, http://dx.doi.org/10.26190/unsworks/28428
,2021, 'Global Green Tax Reform and Environmental Justice: The Carbon Border Tax', Groningen, online, presented at 22nd Global Conference on Environmental Taxation, Groningen, online, 23 September 2021, http://dx.doi.org/10.26190/unsworks/28441
,2021, 'Distributive Justice and Income Taxation: Is Hong Kong Special?', online, presented at European Association of Law & Economies 2021 Conference, online, 09 September 2021
,2021, 'Comment on Tax Incentives and Concessions relating to Environmental Protection', online, presented at Monash University Law School International Conference on Critical Junctures/Perspectives – a Call for New Voices in Tax Reform, online, 15 July 2021
,2021, 'Implications of Blockchain Technology for Tax Administration in China', online, presented at Asian Development Bank Institute (ADBI) Conference on Taxation in the Digital Economy, online, 27 January 2021
,2020, 'Proposal for Voluntary Disclosure Procedures in China', online, presented at 16th Annual Conference of the Asian Law and Economics Association, online, 12 December 2020
,2020, 'International Taxation during the Global Pandemic', online, presented at UTDT School of Law and Masters in Tax Law Program Public Lecture, online, 14 October 2020
,2020, 'Application of the Arm’s Length Principle in the Digital Era: A Comparative Perspective', Hobart, presented at ATTA Annual Conference 2020, Hobart, 22 January 2020, http://dx.doi.org/10.26190/unsworks/28438
,2019, 'Taxing Road Transport Fuels: A Comparison of (Re)design Issues in Australia and China', Sydney, presented at USYD-CUHK Partnership 2nd International Workshop on Incentive Based Instruments for Pollution Control in China and Australia, Sydney, 09 December 2019
,2019, 'Comments on Collecting the Rent from MNE Profits’', London, UK, presented at Inaugural Global Tax Forum (London School of Economics Law School), London, UK, 25 October 2019
,2019, 'Environmental Taxation in China: the Greening of an Emerging Economy', Hong Kong SAR, China, presented at USYD-CUHK Partnership First International Workshopon Incentive Based Instruments for Pollution Control in China and Australia, Hong Kong SAR, China, 07 June 2019
,2019, 'Cross-border Tax Dispute Resolution: Is Arbitration a Choice for China', Beijing, China, presented at International Conference on Tax Issues in the post-BEPS Era (Beijing University of International Business and Economics School of Law), Beijing, China, 13 April 2019
,2019, 'Legal Certainty and Cross-border Tax Dispute Resolution in the Greater Bay Area', Macau SAR, China, presented at The 47th Shizi Gate Legal Forum (Macau University of Science and Technology Faculty of Law), Macau SAR, China, 29 March 2019
,2018, 'The Development of Anti-Avoidance Rules and the Modernisation of China’s International Taxation System', Cambridge, UK, presented at Cambridge Centre for Tax Law Tax Law History Conference IX, Cambridge, UK, 09 July 2018
,2018, 'Indirect Taxation on Cross-border Trade in Digital Services: China’s Approach', Cambridge, US, presented at Harvard Law School Institute for Global Law and Policy 2018 Conference, Cambridge, US, 02 June 2018
,2018, 'Indirect Taxation on Trade in Digital Services: Seeking Legal Certainty for Technology Innovation', Seoul, Korea, presented at The 15th Asian Law Institute (ASLI) Conference: Law into the Future, Seoul, Korea, 10 May 2018, http://dx.doi.org/10.26190/unsworks/28444
,2018, 'International Taxation on Trade in Digital Services: A China Case Study', Sydney, presented at UNSW School of Taxation and Business Law The 13th International Conference on Tax Administration, Sydney, 05 April 2018
,2018, 'Scope of VAT: the Chinese System in Comparison to the EU', Vienna, Austria, presented at WU Institute for Austrian and International Tax Law Conference on Court of Justice of the European Union: Recent VAT Case Law, Vienna, Austria, 11 January 2018
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