Jingyi Wang - 北京大学深圳研究生院

个人简介

Dr. Jingyi Wang joined STL in July 2017 as a Research and Teaching Post-doctoral Fellow. Dr. Wang earned her Ph.D. from King’s College London. She also holds an LL.M. from King’s College London and an LL.B. from the East China University of Political Science and Law. Her Ph.D. thesis, “Regulating Transfer Pricing of Intangibles—a Global Challenge and Implications for China”, considers the difficulties arising from the regulation of the transfer pricing of intangibles for tax purposes and explores the challenges faced by China as a developing country, in its attempt to integrate OECD principles and practices into existing administrative structures. Her publications appear in British Tax Review, Australian Tax Forum, Hong Kong Law Journal, among others. Course International Taxation Education Ph.D., LL.M., King’s College London LL.B., East China University of Political Science and Law

研究领域

research interests include international tax law, PRC tax law, comparative law and policy, company law, and commercial law.

近期论文

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Jingyi Wang, “Global development of information exchange: rule-maker vs. rule-taker in international tax law”, Hong Kong Law Journal, 2019, forthcoming Jingyi Wang and Wilson Chow, “Individual Income Taxation Reform in China: What Is the Real Change?”, The Journal of Comparative Law, 2019, forthcoming Jingyi Wang, “Tax administration in China: is it rule without law?”, Asia Pacific Law Review, 2018, Volume 26, No.2, 203-227 Jingyi Wang and Wilson Chow, “Capital Gains Tax with Hong Kong Characteristics: Desirability, Feasibility and Design”, Hong Kong Law Journal, 2018, volume 48, part 2, 555-576 Jingyi Wang, “Hong Kong losing out in powering innovation: the necessity of introducing new R&D tax incentives in Hong Kong”, Hong Kong Law Journal, 2017, Volume 47, Part 1, 143–170 Jingyi Wang, “The Chinese approach to transfer pricing: problems faced and paths to improvement”, British Tax Review, 2016, Issue 1, 89-118 Jingyi Wang, “Does a more transparent international tax environment provide the same outcomes as transfer pricing would but in a less arbitrary way?” Australian Tax Forum, 2015, Volume 30, Issue 2, 265-298