Yue Dai

Shanghai University of Finance and Economics - School of Law

Assistant Professor of Law

777 Guoding Road

Shanghai, 200433

China

SCHOLARLY PAPERS

5

DOWNLOADS

281

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (5)

1.

Taxing the Sharing Economy and Digital Platforms

Tax Notes International, Volume 95, Number 6 ■ August 5, 2019
Number of pages: 8 Posted: 16 Sep 2019
Yue Dai
Shanghai University of Finance and Economics - School of Law
Downloads 117 (244,568)

Abstract:

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Sharing Economy, Digital Tax, Tax Reform

2.

China's 2018 Individual Income Tax Reform: A Global Perspective

Tax Notes, Volume 94, Number 9 (2019)
Number of pages: 12 Posted: 11 Jul 2019
Yue Dai
Shanghai University of Finance and Economics - School of Law
Downloads 78 (316,955)

Abstract:

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Individual Income Tax, Comparative Tax, Tax Reform

3.

China’s Surprising Silence on Digital Taxation

Tax Notes International, June 24, 2019
Number of pages: 7 Posted: 05 Aug 2019
Yue Dai
Shanghai University of Finance and Economics - School of Law
Downloads 58 (371,131)

Abstract:

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Tax Reform, Digital Services Tax, Comparative Law

4.

China’s Individual Income Tax Exemption System: Problems and Proposals

Number of pages: 18 Posted: 21 Jun 2019
Yue Dai
Shanghai University of Finance and Economics - School of Law
Downloads 28 (488,563)

Abstract:

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China's Income Tax, Exemption System, Tax Principles

5.

Make the Wrongdoers Pay for the Wrongful Act

Tax Notes, Vol. 157, No. 3, 2017
Posted: 14 Jun 2018
Yue Dai
Shanghai University of Finance and Economics - School of Law

Abstract:

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Corporate Tax, Deductions, Settlement Pay, Section 162