Jingyi Wang

The Chinese University of Hong Kong (CUHK) - Faculty of Law

6/F, Lee Shau Kee Building

Shatin, New Territories

Kowloon, Sha Tin

Hong Kong

SCHOLARLY PAPERS

12

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Scholarly Papers (12)

1.

The Chinese Approach to Transfer Pricing: Problems Faced and Paths to Improvement

British Tax Review, Issue 1, p. 89, 2016, University of Hong Kong Faculty of Law Research Paper No. 2016/016
Number of pages: 31 Posted: 15 May 2016 Last Revised: 27 Apr 2017
Jingyi Wang
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 297 (133,913)

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Arm’s length transactions, China, Foreign investment, Tax administration, Tax avoidance, Transfer pricing

Individual Income Taxation Reform in China: What Is the Real Change?

University of Hong Kong Faculty of Law Research Paper No. 044
Number of pages: 18 Posted: 29 Aug 2019 Last Revised: 11 Oct 2019
Jingyi Wang and Wilson Chow
The Chinese University of Hong Kong (CUHK) - Faculty of Law and The University of Hong Kong - Faculty of Law
Downloads 191 (205,385)

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China, invididual income tax reform, itemised deductions, a cumulative withholding method, integrated income brackets

Individual Income Taxation Reform in China: What Is the Real Change?

The Journal of Comparative Law, 2019, Volume 14, Issue 2, 331- 349
Number of pages: 18 Posted: 18 Aug 2020
Jingyi Wang and Wilson Chow
The Chinese University of Hong Kong (CUHK) - Faculty of Law and The University of Hong Kong - Faculty of Law
Downloads 14 (729,884)

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3.

A Tentative Improvement: Comments on OECD Discussion Draft on the Transfer Pricing of Intangibles

INTERNATIONAL TRANSFER PRICING JOURNAL, Vol. 20, Issue. 3, pp. 136-143
Number of pages: 8 Posted: 09 Sep 2013
Jingyi Wang
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 189 (207,405)

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OECD, transfer pricing, intangibles

4.

The OTS Small Business Tax Review: A Positive Start to Simplify the UK Tax System

The Company Lawyer, Vol. 34, Issue 3. pp 84-91.
Number of pages: 8 Posted: 09 Sep 2013 Last Revised: 27 Nov 2013
Jingyi Wang
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 116 (306,722)

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Small Business Taxation, UK, IR35, Tax Simplification

5.

Business Restructurings: A Case Analysis and Regulations Applicable to Business Restructurings

International Transfer Pricing Journal, 2013 (Volume 20), No. 5
Number of pages: 8 Posted: 10 Sep 2013 Last Revised: 17 Aug 2015
Jingyi Wang
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 103 (332,772)

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business restructuring, OECD, China, transfer pricing

6.

Losing Out in Powering Innovation: The Necessity of Introducing Research and Development Tax Incentives in Hong Kong

Hong Kong Law Journal, 2017, Volume 47, Part 1, 143—170, Peking University School of Transnational Law Research Paper No. 18-3
Number of pages: 28 Posted: 08 May 2017
Jingyi Wang
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 97 (346,181)

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7.

China: Defining Intangibles

Transfer Pricing International Journal, 08/12, pp. 1-5.
Number of pages: 5 Posted: 10 Sep 2013
Jingyi Wang
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 68 (426,250)

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transfer pricing, intangibles, China, definition

8.

The Reformed Individual Income Tax Law in China: A Move Towards Equity?

(2021) 51(1) Hong Kong Law Journal 249-271, The Chinese University of Hong Kong Faculty of Law Research Paper No. 2021-37, University of Hong Kong Faculty of Law Research Paper No. 2021/29
Number of pages: 25 Posted: 24 Jun 2021
Jingyi Wang and Wilson Chow
The Chinese University of Hong Kong (CUHK) - Faculty of Law and The University of Hong Kong - Faculty of Law
Downloads 47 (506,073)

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9.

Capital Gains Tax with Hong Kong Characteristics: Desirability, Feasibility and Design

Hong Kong Law Journal, 2018, Part 2, 48 HKLJ 555, University of Hong Kong Faculty of Law Research Paper No. 2019/094
Number of pages: 22 Posted: 20 Sep 2019 Last Revised: 04 Dec 2019
Jingyi Wang and Wilson Chow
The Chinese University of Hong Kong (CUHK) - Faculty of Law and The University of Hong Kong - Faculty of Law
Downloads 35 (564,413)

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10.

Organized Crime in Cyberspace: How Traditional Organized Criminal Groups Exploit the Online Peer-to-Peer Lending Market in China

(2021) 61 (2) The British Journal of Criminology 303–324, The Chinese University of Hong Kong Faculty of Law Research Paper No. 2021-36
Number of pages: 23 Posted: 23 Jun 2021 Last Revised: 24 Jun 2021
Peng Wang, Mei Su and Jingyi Wang
The University of Hong Kong, Independent and The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 27 (610,887)

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organized crime, internet, loan-sharking, information sharing, cyberviolence, relational repression, the online peer-to-peer lending market

11.

Global Development of Information Exchange: Rule-maker versus Rule-taker in International Tax Law

Hong Kong Law Journal, 2019, Volume 49, Part 3, 951-978
Number of pages: 28 Posted: 18 Aug 2020
Jingyi Wang
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 17 (680,982)

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12.

Does a More Transparent International Tax Environment Provide the Same Outcomes as Transfer Pricing Would But in a Less Arbitrary Way?

Australian Tax Forum, Vol. 30, 2015
Number of pages: 34 Posted: 13 Oct 2015
Jingyi Wang
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 16 (688,451)
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Transfer pricing, intangible, harmful tax practice, exchange of information, transparency, BEPS