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Documents from 2015

Consumption Taxation of Electronic Commerce: Problems, Policy Implications, and Proposals for Reform, Jinyan Li

Counteracting Corruption in Tax Administration in Transitional Economies: A Case Study of China, Jinyan Li

Dean of Osgoode: Remarks from Spring Convocation 2010, Jinyan Li

Development and Tax Policy: Case Study of China, Jinyan Li

E-Commerce Taxation in China, Jinyan Li

E-Commerce Tax Policy in Australia, Canada and the United States, Jinyan Li

Economic Substance: Drawing the Line between Legitimate Tax Minimization and Abusive Tax Avoidance, Jinyan Li

Electronic Commerce and Canada’s Tax Administration, Jinyan Li

Enterprise Annuities and Tax Policy in China: Engaged, But Not Yet Married, Jinyan Li

Enterprise Annuities in China: Regulatory Framework, Practical Challenges, and International Opportunities, Jinyan Li

Experts question accuracy of New York Times story on Chinese taxation, Jinyan Li

Focus on the People’s Republic of China, Jinyan Li

Fundamental Enterprise Income Tax Reform in China: Motivations and Major Changes, Jinyan Li

Global Profit Split – An Evolutionary Approach to International Income Allocation, Jinyan Li

Improving Inter-Nation Equity through Territorial Taxation and Tax Sparing, Jinyan Li

Incentives for Foreign Investment in China, Jinyan Li

Income from Business and Property, Jinyan Li

Interest is not always a capital expense": Gifford v. The Queen, 2004 SCC 15, Jinyan Li

International Taxation in the Age of Electronic Commerce: A Comparative Study, Jinyan Li

New Individual Income Tax - Unified Taxation of Citizens and Foreigners, Jinyan Li

Pension Power: Unions, Pension Funds, and Social Investment in Canada, Jinyan Li

People’s Republic of China: Domestic Enterprise Income Tax, Jinyan Li

People’s Republic of China: Taxation of Private Business and Private Investors, Jinyan Li

People’s Republic of China: The New Income Tax on Foreign Investment, Jinyan Li

People’s Republic of China: The New Law on Tax Administration, Jinyan Li

People’s Republic of China: Value Added Tax, Jinyan Li

Relationship between International Trade Law and National Tax Policy: A Case Study of China, Jinyan Li

Rethinking Canada’s Source Rules in the Age of Electronic Commerce, Jinyan Li

Slicing the Digital Pie with a Traditional Knife: Effectiveness of the Arm's-Length Principle in the Age of Electronic Commerce, Jinyan Li

Social Security Reform in China – A Tax Lawyer’s Perspective, Jinyan Li

Supplement to Materials on Canadian Income Tax, Jinyan Li

Tax Administration, Jinyan Li

Taxation in the People’s Republic of China, Jinyan Li

Taxation of Business Entities, Jinyan Li

Taxes and Investment in the People’s Republic of China, Jinyan Li

Tax Implications of Doing Business in China, Jinyan Li

Taxpayers Rights in Canada, Jinyan Li

Taxpayers’ Rights in Canada, Jinyan Li

Tax Position of Foreigners in China under the New Individual Income Tax Law, Jinyan Li

Tax Sovereignty and International Tax Reform, Jinyan Li

Tax Transplants and Local Culture: A Comparative Study of the Chinese and Canadian GAAR, Jinyan Li

Tax Transplants and the Critical Role of Processes: A Case Study of China, Jinyan Li

Tax Treatment of Retirement Savings Plans: Past, Present, and Future, Jinyan Li

Technology Transfer to China - A Tax Analysis, Jinyan Li

The Concept of Permanent Establishment in China’s Tax Treaties, Jinyan Li

The Great Fiscal Wall of China: Tax Treaties and Their Role in Defining and Defending China’s Tax Base, Jinyan Li

The Impact of the New Sales Taxes on Foreign Investment in China, Jinyan Li

The Impact on Foreigners of China’s Implementing Regulations for the New Individual Income Tax Law, Jinyan Li

The Implementing Regulations for the New Consolidated Income Tax on Foreign Investment, Jinyan Li

The New Canada-Mexico Tax Treaty, Jinyan Li

The New Regulatory Tax on Individual Income, Jinyan Li

The Public and Private Pillars of Canada’s Retirement Income System: Separation, Linkage, and Blurring, Jinyan Li

The Rise and Fall of Chinese Tax Incentives and Implications for International Tax Debates, Jinyan Li

The Rise and Fall of Chinese Tax Incentives an Implications for International Tax Debates, Jinyan Li

The WTO and China's Tax System, Jinyan Li

Transfer Pricing Disputes in China, Jinyan Li

Transfer Pricing in China, Jinyan Li

Transfer Pricing Law and Policy in China, Jinyan Li

Turnover Tax on Foreign Investment in China: The Consolidated Industrial and Commercial Tax, Jinyan Li

Value-added Tax in the People’s Republic of China, Jinyan Li

Withholding Tax for Domestic Dividends and Interest, Jinyan Li

The Appropriate Tax Treatment of the Reimbursement of Moving Expenses, Jinyan Li and Brian J. Arnold

Comparison and Assessment of Tax Treatment of Foreign-Source Income - A Working Paper Prepared for Finance Canada, Jinyan Li, Brian J. Arnold, and Daniel Sandler

International Taxation in Canada: Principles and Practices [2nd Edition], Jinyan Li, Arthur J. Cockfield, and J. Scott Wilkie

International Taxation in Canada: Principles and Practices, Third Edition, Jinyan Li, Arthur Cockfield, and J. Scott Wilkie

Discussion of Individual Income Tax Law, Jinyan Li and Alexander J. Easson

People’s Republic of China: Foreign Tax Update, Jinyan Li and Alexander J. Easson

Tan Zhongguo Dui Waiguo Touzi de Zhengshui, Jinyan Li and Alexander J. Easson

Taxation of Foreign Business and Investment in the People’s Republic of China, Jinyan Li and Alexander J. Easson

Taxation of Foreign Investment in the People’s Republic of China, Jinyan Li and Alexander J. Easson

The Evolution of the Tax System in the People’s Republic of China, Jinyan Li and Alexander J. Easson

Materials on Canadian Income Tax (10th edition), Jinyan Li, Tim Edgar, and Brian J. Arnold

Materials on Canadian Income Tax (11th edition), Jinyan Li, Tim Edgar, Brian J. Arnold, and Daniel Sandler

Materials on Canadian Income Tax (12th edition), Jinyan Li, Tim Edgar, and Daniel Sandler

Materials on Canadian Income Tax (12th edition), Jinyan Li, Tim Edgar, and Daniel Sandler

One Country, Two Tax Systems: International Taxation in Hong Kong and Mainland China, Jinyan Li and Denise Elliot

China’s Tax Reform Options, Jinyan Li, Trish Fulton, and Dianqing Xu

The Transformation of Chinese Enterprise Income Tax: Internationalization and Chinese Innovations, Jinyan Li and He Huang

Transformation of the Enterprise Income Tax in China: Internationalization and Chinese Innovations, Jinyan Li and He Huang

GAAR in Action: An Empirical Exploration of Tax Court of Canada Cases (1997-2009) and Judicial Decision Making, Jinyan Li and Thaddeus Hwong

Reviving the Modern Rule in the Interpretation of Tax Statutes: Baby Steps Taken in Canada Trustco, Mathew, Placer Dome and Imperial Oil, Jinyan Li and David M. Piccolo

Relationship between Domestic Anti-avoidance Provisions and Tax Treaties, Jinyan Li and Daniel Sandler

Electronic Commerce and International Taxation, Jinyan Li and Jonathan See

Efficiency, Export, and Evasion: Triple-E Concerns in China’s VAT Reform, Jinyan Li and Bin Wang

International Taxation in Canada: Principles and Practices [1st Edition], Jinyan Li, J. Scott Wilkie, and Arthur J. Cockfield

Tax Reform in China, Jinyan Li and Dianqing Xu

QUÉ SE HA DICHO SOBRE EL FUNCIONAMIENTO DE LA JUSTICIA CIVIL EN CHILE APORTES PARA LA REFORMA Final.pdf, Ricardo Lillo

Britain's "Treaty Rights" in Hong Kong, Chin Leng Lim

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Overcoming the Geneva Impasse: How Regional Trade Agreements Can Help Global Trade, Chin Leng Lim

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‘The Law Works itself Pure’: The Fragmented Disciplines of Global Trade and Monetary Cooperation, and the Chinese Currency Problem, Chin Leng Lim

'The Law Works itself Pure': The Fragmented Disciplines of Global Trade and Monetary Cooperation, and the Chinese Currency Problem, Chin Leng Lim

'The Law Works itself Pure': The Fragmented Disciplines of Global Trade and Monetary Cooperation, and the Chinese Currency Problem.pdf, Chin Leng Lim

The Convergence of China's Foreign and Domestic Investment Regimes and China's Investment Treaty Commitments, Chin Leng Lim and Seung Chong

International Economic Law after the Global Crisis: A Tale of Fragmented Disciplines, Chin Leng Lim and Bryan Mercurio

Beyond Microsoft: Intellectual Property, Peer Production and the Law's Concern with Market Dominance, 18 Fordham Intell. Prop. Media & Ent. L.J. 291 (2008), Daryl Lim

Commil USA v. Cisco, Daryl Lim

Copyright under Siege: An Economic Analysis of the Essential Facilities Doctrine and the Compulsory Licensing of Copyrighted Works, 17 Alb. L.J. Sci. & Tech. 481 (2007), Daryl Lim

FRAND Royalties and Injunctions in the U.S. and EU: Convergence or Divergence?, Daryl Lim

In Conversation: Rt Hon the Lord Philips of Worth Matravers, Master of the Rolls, 23 Sing. L. Rev. 2 (2003), Daryl Lim

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Living with Monsanto, Daryl Lim