Na Li

Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU)

Research Associate/Ph.D. candidate

Althanstrasse 39-45

A-1090 Wien

Austria

  • Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU)

SCHOLARLY PAPERS

9

DOWNLOADS

910

TOTAL CITATIONS

1

Scholarly Papers (9)

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1.

VAT Reform in China Reaches a Critical Turning Point

Tax Notes International, 82(4), pp. 387-398 (April 25, 2016)
Number of pages: 13 Posted: 25 Apr 2016 Last Revised: 24 Jun 2016
Na Li, Jonathan Teoh and Richard Krever
Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU), affiliation not provided to SSRN and University of Western Australia Law School
Downloads 263 (247,469)

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2.

China's CFC Regime: Existing Rules and Improvement Suggestions

IBFD International Tax Bulletin, Volume 10/2014
Number of pages: 5 Posted: 23 Oct 2014
Na Li
Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU)
Downloads 246 (264,687)

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China, CFC, Tax Treaty

3.

24 Years Later - China Finally Centralizes Its Tax Administration

Tax Notes International, Vol. 90, No. 5, 2018
Number of pages: 6 Posted: 20 Jun 2018
Na Li and Richard Krever
Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU) and University of Western Australia Law School
Downloads 129 (469,364)
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4.

VAT and Loan Intermediary Services: China

University of Western Australia School of Law, Taxation Law and Policy Working Group, Working Paper 17/01/31, may be cited as: Na Li and Richard Krever, ‘Loan Intermediary Services: China’ in R. van Brederode and R. Krever (eds.), VAT and Financial Services: Comparative Law and Economic Perspective
Number of pages: 15 Posted: 12 Sep 2018 Last Revised: 01 Jun 2021
Na Li and Richard Krever
Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU) and University of Western Australia Law School
Downloads 71 (697,510)

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5.

世界税收制度发展的中长期趋势 (Medium and Long Term Trend of Global Tax Development)

国际税收
Number of pages: 26 Posted: 29 Oct 2014
Na Li
Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU)
Downloads 48 (847,527)

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税收制度、税制结构、增值税、独立交易原则、新税种、税收征纳关系,Tax structure, VAT, Arm’s length principal, New taxes, Tax administration and compliance, Tax system

6.

欧盟邮政电信服务增值税改革趋势和启示 (EU VAT on Postal Service and Telecommunication Service: What China can Learn from EU in the Coming VAT Reform on Postal and Telecommunication Service)

涉外税务
Number of pages: 7 Posted: 29 Oct 2014
Na Li
Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU)
Downloads 47 (855,761)

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欧盟、邮政服务、电信服务、营改增、消费者所在地纳税, VAT Pilot Program, European Union VAT on Postal Service, Public Postal Service, Postal Service, European Union VAT on Telecommunications, European Union VAT Taxable Person

7.

Can Australia’s Double Tax Treaties Invalidate State Real Estate Taxes?

(2024) 113(1) Tax Notes International 47-50
Number of pages: 5 Posted: 09 Apr 2024
Na Li, Kerrie Sadiq and Richard Krever
Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU), Queensland University of Technology - School of Accountancy and University of Western Australia Law School
Downloads 38 (935,892)

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8.

Australia Treaty Override: Restricting Nondiscrimination Articles

(2024) 113(13) Tax Notes International 1839-1840
Number of pages: 3 Posted: 09 Apr 2024
Richard Krever, Kerrie Sadiq and Na Li
University of Western Australia Law School, Queensland University of Technology - School of Accountancy and Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU)
Downloads 37 (945,609)

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9.

欧盟金融交易税－步履维艰 (Development and Issues of EU Financial Transaction Tax)

涉外税务
Number of pages: 6 Posted: 29 Oct 2014
Na Li
Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU)
Downloads 31 (1,007,568)

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欧盟金融交易税、强化合作, Financial Transaction Tax, Enhanced Cooperation