著作类: 1.《资本弱化税制研究》(独著),科学出版社2013年版。 2. legal Interpretation of Tax Law: China, in Robert F. van Brederode & Richard Kreve (ed.), “Legal Interpretation of Tax Law”, Wolters Kluwer, Chapter 4, 2014. 论文类:
1. Assessing the Impact of the OECD’s Multilateral Instrument on China’s Tax Treaties (2017-2022), Bulletin for International Taxation, Vol. 76, No. 9, 2022. 2.《“双支柱”多边共识背后的碎片化》,载《国际税收》2022年第5期。 3.《数字经济所得课税国际规则制定的最新进展及中国应对》,载《税务研究》2020年第10期。 4. The Development of China’s Tax Treaties Policy: Taking the Tax Treaties Revised and Signed by China in the Last Decade as the Sample, China Legal Science (《中国法学》英文版) 2019年第3期。 5. 《从谷歌集团税务风波看后BEPS时代国际税收政策与环境之变迁》,载《国际经济法学刊》2019年第2期(全文收录人大复印资料)。 6. 《税收情报自动交换的最新发展及我国之应对》,载《法学》2017年第6期(全文收录人大复印资料)。 7. Collecting Unpaid Tax Offshore: Caribbean Tax Havens and Foreign Direct Investment in China, Bulletin of International Taxation, 68 (12), 2014. 8. Permanent Establishment: An Evolving Concept under China’s Tax Treaties (1983-2013), British Tax Review, 3, 2014. 9. Interpretation of Tax Law in China: Moving Towards the Rule of Law?, Hong Kong Law Journal. 44(2), 2014. 10. China’s Capital Gains Taxation of Nonresidents and the Legitimate Use of Tax Treaties, Tax Notes International, Nov. 22, 2010.
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