Noam Noked

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

6/F, Lee Shau Kee Building

Shatin, New Territories

Hong Kong, Sha Tin

Hong Kong

http://www.law.cuhk.edu.hk/app/people/prof-noam-noked/

SCHOLARLY PAPERS

27

DOWNLOADS

5,886

TOTAL CITATIONS

9

Scholarly Papers (27)

1.

Blockchain and Tax Administration: A Critical Assessment

50 Australian Tax Review 180-192 (2021)
Number of pages: 18 Posted: 20 Apr 2022 Last Revised: 08 Jul 2022
Eliza Mik and Noam Noked
The Chinese University of Hong Kong (CUHK) - Faculty of Law and The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 587 (97,989)

Abstract:

Loading...

Blockchain, Tax Administration, VAT, Digitalization, Tax Reporting, DLT

2.

Potential Response to GloBE: Domestic Minimum Taxes In Countries Affected by the Global Minimum Tax

102 Tax Notes International 943 (2021)
Number of pages: 6 Posted: 16 Jun 2021
Noam Noked
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 385 (162,304)

Abstract:

Loading...

Global Minimum Tax, GloBE, BEPS, BEPS 2.0, Pillar Two, Pillar 2, Inclusive Framework, Domestic Minimum Tax, Tax Havens, Low Tax Jurisdictions, Tax Incentives

3.

The Case for Domestic Minimum Taxes on Multinationals

105 Tax Notes International 667 (Feb. 7, 2022)
Number of pages: 9 Posted: 04 Apr 2022
Noam Noked
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 383 (163,299)

Abstract:

Loading...

Pillar Two, Global Minimum Tax, Domestic Minimum Tax, GloBE, QDMT, QDMTT, International Tax Reform, Primary Taxing Rights

4.

The International Response to the U.S. Tax Haven

48 Yale Journal of International Law 177 (2023)
Number of pages: 46 Posted: 02 May 2022 Last Revised: 20 Jul 2023
Noam Noked and Zachary Marcone
The Chinese University of Hong Kong (CUHK) - Faculty of Law and The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 350 (180,302)

Abstract:

Loading...

Tax Haven, Tax Transparency, FATCA, CRS, AEOI, IGA, Tax Evasion, Pandora Papers, Bank Secrecy, Tax Cooperation, Global Tax Governance

5.

Defense of Primary Taxing Rights

40 Virginia Tax Review 341 (2021), The Chinese University of Hong Kong Faculty of Law Research Paper No. 2021-16
Number of pages: 30 Posted: 06 Aug 2020 Last Revised: 05 Mar 2021
Noam Noked
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 314 (202,593)

Abstract:

Loading...

GloBE, Global Minimum Tax, Pillar 2, OECD, Tax Competition, Tax Avoidance, BEPS

6.

FATCA, CRS, and the Wrong Choice of Who to Regulate

Florida Tax Review, Vol. 22, 2018
Number of pages: 43 Posted: 23 Mar 2018 Last Revised: 09 Feb 2019
Noam Noked
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 310 (205,419)
Citation 3

Abstract:

Loading...

CRS, FATCA, Financial Institutions, Regulation, Tax Evasion

7.

Ending the Crypto Tax Haven

15 Harvard Business Law Review 171 (2025)
Number of pages: 46 Posted: 28 Nov 2023 Last Revised: 06 Mar 2025
Noam Noked
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 297 (215,003)

Abstract:

Loading...

CARF, Crypto-Asset Reporting Framework, Crypto, Crypto Exchanges, Cryptocurrencies, Blockchain, Tax Evasion, Tax Haven, CRS, Transparency, Information Exchange

8.

Designing Domestic Minimum Taxes in Response to the Global Minimum Tax

50 Intertax 678 (2022)
Number of pages: 11 Posted: 14 Mar 2023
Noam Noked
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 271 (236,367)

Abstract:

Loading...

Domestic Minimum Tax, QDMTT, GloBE, Pillar 2, International Tax Reform, Taxing Rights, Subsidies

9.

From Tax Competition to Subsidy Competition

42 University of Pennsylvania Journal of International Law 445 (2020)
Number of pages: 41 Posted: 17 Apr 2020 Last Revised: 11 Jan 2021
Noam Noked
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 255 (251,406)

Abstract:

Loading...

Tax Competition; Subsidy Competition; BEPS; Global Minimum Tax; GloBE; Tax Incentives; R&D Incentives; Tax Benefits; Subsidies; Tax Competition

10.

The Unruly World of Tax: A Proposal for an International Tax Cooperation Forum

H. David Rosenbloom, Noam Noked & Mohamed S. Helal, The Unruly World of Tax: A Proposal for an International Tax Cooperation Forum, 15 Florida Tax Review 57 (2014) , Ohio State Public Law Working Paper No. 433
Number of pages: 31 Posted: 13 Dec 2017 Last Revised: 06 Jun 2018
Caplin & Drysdale, Chartered, The Chinese University of Hong Kong (CUHK) - Faculty of Law and Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 255 (251,406)

Abstract:

Loading...

International Taxation, Tax Competition, International Cooperation

11.

Targeting Tax Avoidance Enablers

13 UC Irvine Law Review 1355 (2023)
Number of pages: 46 Posted: 08 Apr 2022 Last Revised: 05 Dec 2023
Noam Noked and Zachary Marcone
The Chinese University of Hong Kong (CUHK) - Faculty of Law and The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 244 (262,678)

Abstract:

Loading...

Cross-Border Tax Schemes, Mandatory Disclosure Rules, MDR, DAC 6, CRS MDR, Tax Avoidance, Tax Evasion, Intermediaries, Tax Avoidance Enablers, Reportable Transactions

12.

Public Country-by-Country Reporting: The Shareholders’ Case for Mandatory Disclosure

Tax Notes International, Vol. 90, No. 14, 2018
Number of pages: 11 Posted: 30 Aug 2018
Noam Noked
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 212 (300,701)
Citation 2

Abstract:

Loading...

Country-by-Country Reporting, CbCR, Mandatory Disclosure, Tax Transparency, BEPS, Public Shareholders

13.

Closing the 'Shell Bank' Loophole

Virginia Journal of International Law, Vol. 64, No. 1, 119-170
Number of pages: 52 Posted: 19 Apr 2023 Last Revised: 22 Sep 2023
Noam Noked and Zachary Marcone
The Chinese University of Hong Kong (CUHK) - Faculty of Law and The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 189 (334,633)

Abstract:

Loading...

Tax Evasion, Shell Banks, FATCA, CRS, Tax Loopholes, Financial Institutions, Senate Investigation

14.

Tax Evasion and Incomplete Tax Transparency

Laws 2018, 7, 31, DOI/10.3390/laws7030031
Number of pages: 15 Posted: 16 Oct 2018
Noam Noked
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 184 (342,889)
Citation 2

Abstract:

Loading...

Tax Evasion, Tax Transparency, AEOI, CRS, FATCA, Beneficial Ownership Register, Cryptocurrencies

15.

Cooperative Compliance Program for Individuals and Trusts: A Proposal for a Compliance Passport

6 Journal of Tax Administration 33 (2021), The Chinese University of Hong Kong Faculty of Law Research Paper No. 2021-35
Number of pages: 27 Posted: 05 Nov 2020 Last Revised: 30 Jun 2021
Philip Marcovici and Noam Noked
affiliation not provided to SSRN and The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 181 (348,059)

Abstract:

Loading...

Cooperative Compliance, ICAP, Trusts, High-Net-Worth Individuals, Tax Administration, AML

16.

A Cut of the TikTok Sale: U.S. Taxation of Inbound Foreign Direct Investments

41 Virginia Tax Review 1 (2021)
Number of pages: 43 Posted: 24 May 2021 Last Revised: 17 Nov 2021
Noam Noked
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 178 (353,285)

Abstract:

Loading...

Taxation of Capital Gains, Foreign Direct Investment, FDI, Tax Reform, TikTok, Inbound Investment, Digital Economy, Pillar Two

17.

The Future of Voluntary Disclosure

160 Tax Notes 783 (2018)
Number of pages: 11 Posted: 04 Sep 2018 Last Revised: 01 Oct 2018
Noam Noked
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 176 (356,786)
Citation 1

Abstract:

Loading...

Voluntary Disclosure, Tax Amnesty, OVDP, Offshore Voluntary Disclosure Program, Tax Evasion, Willful Noncompliance, IRS

18.

The 'Hidden' Tax Cost of Executive Compensation

70 Stanford Law Review Online 179 (2018)
Number of pages: 13 Posted: 25 May 2018 Last Revised: 01 Jul 2018
Kobi Kastiel and Noam Noked
Tel Aviv University - Buchmann Faculty of Law and The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 173 (362,152)
Citation 1

Abstract:

Loading...

162(m), executive compensation, tax reform, deduction, proxy statement

19.

Proposal for Voluntary Disclosure Procedures in China

6 Journal of Tax Administration 190 (2020)
Number of pages: 23 Posted: 08 Jul 2020 Last Revised: 08 Jun 2021
Noam Noked and Yan Xu
The Chinese University of Hong Kong (CUHK) - Faculty of Law and University of New South Wales
Downloads 143 (425,088)

Abstract:

Loading...

China, Tax Amnesty, Voluntary Disclosure, Tax Enforcement, Tax Evasion, Compliance

20.

The Expansion and Internationalization of Mandatory Disclosure Rules

13 Columbia Journal of Tax Law 122 (2022), The Chinese University of Hong Kong Faculty of Law Research Paper No. 2022-22
Number of pages: 42 Posted: 04 Apr 2022 Last Revised: 22 Jun 2022
Noam Noked, Zachary Marcone and Alison Tsang
The Chinese University of Hong Kong (CUHK) - Faculty of Law, The Chinese University of Hong Kong (CUHK) - Faculty of Law and affiliation not provided to SSRN
Downloads 118 (494,150)

Abstract:

Loading...

Mandatory Disclosure Rules, MDR, DAC 6, CRS MDR, Reportable Transactions, Tax Avoidance, Tax Avoidance, Tax Evasion, Tax Avoidance Enablers, Intermediaries, Panama Papers, Paradise Papers, Pandora Papers

21.

Response to OECD Public Consultation: Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard

Number of pages: 7 Posted: 19 May 2022 Last Revised: 10 Apr 2024
Noam Noked
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 117 (497,349)

Abstract:

Loading...

Cryptocurrency; CRS; AEOI; Common Reporting Standard; Tax Transparency; Tax Reporting

22.

Should the United States Adopt CRS?

Michigan Law Review Online, Vol. 118, 2019
Number of pages: 16 Posted: 25 Sep 2019
Noam Noked
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 109 (524,314)

Abstract:

Loading...

CRS, FATCA, AEOI, Automatic Exchange of Information, United States, Tax Haven, Tax Evasion, GAO

23.

Can Taxes Mitigate Corporate Governance Inefficiencies?

Noam Noked, Can Taxes Mitigate Corporate Governance Governance Inefficiencies?, 9 William & Mary Business Law Review 221 (2017)
Number of pages: 62 Posted: 13 Dec 2017 Last Revised: 15 Jun 2018
Noam Noked
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 99 (561,783)

Abstract:

Loading...

Taxation, Corporate Governance, Corrective Taxes, Agency Problem, Golden Parachutes, 162(m), Executive Compensation

24.

Designing R&D Incentives in Hong Kong

University of Pennsylvania Asian Law Review, Vol. 14, No. 1, 41, 2019
Number of pages: 22 Posted: 31 Jan 2019
Noam Noked
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 98 (565,526)

Abstract:

Loading...

R&D Incentives, Innovation, Research and Development, R&D, Tax Benefits, Super Deduction, Tax Credit, Subsidy, Hong Kong

25.

Response to OECD Public Consultation: Reports on the Pillar One and Pillar Two Blueprints

Number of pages: 3 Posted: 01 Jun 2022 Last Revised: 10 Apr 2024
Noam Noked
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 88 (605,034)

Abstract:

Loading...

Pillar Two; Global Minimum Tax; Domestic Minimum Tax; QDMTT

26.

Integrated Tax Policy Approach to Designing Research & Development Tax Benefits

Noam Noked, Integrated Tax Policy Approach to Designing Research & Development Tax Benefits, 34 Virginia Tax Review 109 (2014)
Number of pages: 47 Posted: 13 Dec 2017 Last Revised: 15 Jun 2018
Noam Noked
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 87 (609,232)

Abstract:

Loading...

Taxation, R&D, Tax Benefits, Subsidies, Incentives, Innovation, Research & Development

27.

Proposed Solution to the 'Shell Bank' Loophole

112 Tax Notes International 691 (Oct. 30, 2023)
Number of pages: 6 Posted: 26 Jun 2023 Last Revised: 09 Jan 2024
Noam Noked and Zachary Marcone
The Chinese University of Hong Kong (CUHK) - Faculty of Law and The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 83 (626,590)

Abstract:

Loading...

Tax Evasion, Shell Banks, FATCA, CRS, Tax Loopholes, Financial Institutions, Senate Investigation