Yue Daisy Dai

Shanghai University of Finance and Economics - School of Law

Assistant Professor of Law

777 Guoding Road

Shanghai, 200433

China

  • Shanghai University of Finance and Economics - School of Law

SCHOLARLY PAPERS

10

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1,248

SSRN CITATIONS

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CROSSREF CITATIONS

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Ideas:
“  Digital Tax, Treaty Disputes, Corporate Compliance, Chinese Law  ”

  • Shanghai University of Finance and Economics - School of Law

Scholarly Papers (10)

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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 Daisy Dai
Shanghai University of Finance and Economics - School of Law
Downloads 447 (126,534)

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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 Daisy Dai
Shanghai University of Finance and Economics - School of Law
Downloads 237 (249,326)

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Individual Income Tax, Comparative Tax, Tax Reform

3.

How Will the Italian Digital Services Tax Affect the Trade Relations With the U.S. and China?

Fiscalità e Commercio Internazionale, n. 7/2020
Number of pages: 2 Posted: 06 Aug 2020
Yue Daisy Dai and Amedeo Rizzo
Shanghai University of Finance and Economics - School of Law and University of Oxford - Faculty of Law
Downloads 152 (371,631)

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4.

How Would Digital Tax Reform Affect the Cross-Border Marketplace?

Tax Notes International, May 4, 2020
Number of pages: 6 Posted: 31 Aug 2020
Yue Daisy Dai
Shanghai University of Finance and Economics - School of Law
Downloads 100 (510,279)

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digital tax reform, China's digital marketplaces, cross-border investment

5.

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

Number of pages: 18 Posted: 21 Jun 2019
Yue Daisy Dai
Shanghai University of Finance and Economics - School of Law
Downloads 91 (542,609)

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China's Income Tax, Exemption System, Tax Principles

6.

China’s Permanent Establishment Rule and the Future of Digital PEs

Tax Notes International June 29, 2020, p. 1493
Number of pages: 7 Posted: 28 Aug 2020
Yue Daisy Dai
Shanghai University of Finance and Economics - School of Law
Downloads 74 (612,652)

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Permanent Establishment, Digital Services Tax, China

7.

Taxation of Foreign Partnerships: The Chinese and French Examples

Tax Notes International, Volume 99, Number 2, July 13, 2020
Number of pages: 6 Posted: 28 Aug 2020
Yue Daisy Dai
Shanghai University of Finance and Economics - School of Law
Downloads 67 (646,013)

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Partnerships, Tax, China, France

8.

New Chinese Tax Policies Target Coronavirus Outbreak

Tax Notes International, Volume 97, Number 7, February 17, 2020
Number of pages: 3 Posted: 26 Mar 2020
Yue Daisy Dai
Shanghai University of Finance and Economics - School of Law
Downloads 63 (666,306)

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Coronavirus, Tax Policy

9.

Make the Wrongdoers Pay for the Wrongful Act

Tax Notes, Vol. 157, No. 3, 2017
Number of pages: 11 Posted: 14 Jun 2018 Last Revised: 24 Aug 2020
Yue Daisy Dai
Shanghai University of Finance and Economics - School of Law
Downloads 17 (1,020,709)

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Corporate Tax, Deductions, Settlement Pay, Section 162

10.

China’s Surprising Silence on Digital Taxation

Tax Notes International, June 24, 2019
Posted: 05 Aug 2019
Yue Daisy Dai
Shanghai University of Finance and Economics - School of Law

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Tax Reform, Digital Services Tax, Comparative Law