Jinyan Li

York University - Osgoode Hall Law School

Professor

4700 Keele Street

Toronto, Ontario M3J 1P3

Canada

  • York University - Osgoode Hall Law School

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    • Tel: 416-736-5025
SCHOLARLY PAPERS

42

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Scholarly Papers (42)

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1.

Protecting the Tax Base in a Digital Economy

United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries, June 2015, ISBN: 978-92-1-159109-5, Osgoode Legal Studies Research Paper No. 78
Number of pages: 46 Posted: 19 Apr 2018
Jinyan Li
York University - Osgoode Hall Law School
Downloads 1,863 (15,753)
Citation 2

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BEPS, digital economy, permanent establishment, source of income, developing countries

2.

Fundamental Enterprise Income Tax Reform in China: Motivations and Major Changes

CLPE Research Paper No. 33/2007
Number of pages: 33 Posted: 17 Nov 2007
Jinyan Li
York University - Osgoode Hall Law School
Downloads 1,127 (33,513)
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Enterprise Income Tax Law, China, Enterprise, Tax Policy, World Trade Organization

3.

Beneficial Ownership in Tax Treaties: Judicial Interpretation and the Case for Clarity

Osgoode CLPE Research Paper No. 4/2012
Number of pages: 24 Posted: 07 Feb 2012 Last Revised: 25 Oct 2012
Jinyan Li
York University - Osgoode Hall Law School
Downloads 1,114 (34,038)
Citation 1

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4.

Development and Tax Policy: Case Study of China

CLPE Research Paper No. 27/2007
Number of pages: 48 Posted: 27 Sep 2007 Last Revised: 29 Oct 2014
Jinyan Li
York University - Osgoode Hall Law School
Downloads 995 (40,019)

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development, China, rule of law, tax policy, tax incentives, foreign direct investment, tax administration, taxpayers' rights, tax expenditures

5.

The Rise and Fall of Chinese Tax Incentives and Implications for International Tax Debates

Florida Tax Review, Forthcoming, CLPE Research Paper No. 5/2008
Number of pages: 57 Posted: 27 Jan 2008
Jinyan Li
York University - Osgoode Hall Law School
Downloads 649 (71,152)
Citation 3

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foreign direct investment, China, tax incentives, international tax debates

6.

The Transformation of Chinese Enterprise Income Tax: Internationalization and Chinese Innovations

CLPE Research Paper No. 41/2008
Number of pages: 42 Posted: 10 Dec 2008
Jinyan Li and He Huang
York University - Osgoode Hall Law School and Independent
Downloads 454 (110,370)
Citation 3

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China, Corporate Income Tax, tax norms, tax avoidance, tax policy

7.

Tax Transplants and Local Culture: A Comparative Study of the Chinese and Canadian GAAR

Li, J. (2010). Tax Transplants and Local Culture: A Comparative Study of the Chinese and Canadian GAAR. Theoretical Inquiries in Law, 11(2)., Osgoode Legal Studies Research Paper No. 04/ 2015
Number of pages: 33 Posted: 20 Jul 2010 Last Revised: 28 Jan 2015
Jinyan Li
York University - Osgoode Hall Law School
Downloads 409 (124,702)

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Canada, China, tax law, tax avoidance, GAAR, legal system, judicial attitudes, taxpayer attitudes, General Anti-Avoidance Rule

8.

China and BEPS: From Norm-Taker to Norm-Shaker

Bulletin for International Taxation, Vol. 69(6/7), 2015, Osgoode Legal Studies Research Paper No. 6/2016
Number of pages: 24 Posted: 30 Oct 2015 Last Revised: 12 Jan 2016
Jinyan Li
York University - Osgoode Hall Law School
Downloads 353 (147,006)
Citation 1

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BEPS, transfer pricing, treaty abuse, anti-avoidance rules, international taxation

9.

Economic Substance: Drawing the Line between Legitimate Tax Minimization and Abusive Tax Avoidance

Canadian Tax Journal, Vol. 54, No. 1, 2006
Number of pages: 34 Posted: 06 Jun 2012 Last Revised: 30 Oct 2013
Jinyan Li
York University - Osgoode Hall Law School
Downloads 348 (149,285)

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economic substance, general anti-avoidance rule, tax avoidance, statutory interpretation, tax shelters, tax law

10.

Tax Sovereignty and International Tax Reform

Vol. 52, No.1 Canadian Tax Journal 141-48, 2004
Number of pages: 5 Posted: 06 Jun 2012 Last Revised: 30 Oct 2013
Jinyan Li
York University - Osgoode Hall Law School
Downloads 348 (149,285)

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tax policy, international taxation, transfer pricing, withholding taxes, sovereignty, administration

11.

The Great Fiscal Wall of China: Tax Treaties and Their Role in Defining and Defending China’s Tax Base

Bulletin for International Taxation, Vol. 66, p. 452, 2012, Osgoode CLPE Research Paper No. 44/2012
Number of pages: 29 Posted: 09 Oct 2012 Last Revised: 14 Dec 2012
Jinyan Li
York University - Osgoode Hall Law School
Downloads 345 (150,680)
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fiscal, tax, treaties, China, tax base

12.

E-Commerce Tax Policy in Australia, Canada and the United States

(2000) Vol. 6, No.2 University of New South Wales Law Journal Forum 40-48
Number of pages: 17 Posted: 05 Jul 2012 Last Revised: 21 Aug 2014
Jinyan Li
York University - Osgoode Hall Law School
Downloads 343 (151,628)

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e-commerce, tax, polocy, problems, issues, OECD

13.

International Taxation in China: A Contextualized Analysis

International Taxation in China: A Contextualized Analysis (IBFD, 2016), ISBN: 978-90-8722-380-9, Osgoode Legal Studies Research Paper No. 76
Number of pages: 46 Posted: 30 Mar 2018
Jinyan Li
York University - Osgoode Hall Law School
Downloads 296 (177,242)

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China, international taxation, GAAR, BEPS, Transfer Pricing

14.

Value Creation: A Constant Principle in a Changing World of International Taxation

Canadian Tax Journal/Revue fiscale canadienne, 2019, Vol. 67, No. 4, p. 1107-1134
Number of pages: 28 Posted: 17 Jan 2020
Jinyan Li, Jin Bao and Huaning (Christina) Li
York University - Osgoode Hall Law School, York University, Osgoode Hall Law School, Students and York University, Osgoode Hall Law School, Students
Downloads 292 (179,814)
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BEPS, digital economy, transfer pricing, arm's-length principle, profit-split, global value chains

15.

Reviving the Modern Rule in the Interpretation of Tax Statutes: Baby Steps Taken in Canada Trustco, Mathew, Placer Dome and Imperial Oil

CLPE Research Paper No. 31/2007
Number of pages: 48 Posted: 17 Nov 2007
Jinyan Li, David M. Piccolo and David M. Piccolo
York University - Osgoode Hall Law School and York University - Osgoode Hall Law SchoolDavid M. Piccolo, Barrister & Solicitor
Downloads 284 (185,031)
Citation 3

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Canada Trustco, Mathew, Placer Dome, Imperial Oil, Income Tax Act, Canada, modern rule, statutory interpretation

16.

BEPS and the Emerging Global Approach to Taxing Multinational Enterprises

Presented at Re-Imagining Tax for the 21st Century: Inspired by the Scholarship of Tim Edgar, February 8-9, 2019 Toronto, Canada., Osgoode Legal Studies Research Paper
Number of pages: 40 Posted: 01 Sep 2019
Jinyan Li, Jin Bao and Huaning (Christina) Li
York University - Osgoode Hall Law School, York University, Osgoode Hall Law School, Students and York University, Osgoode Hall Law School, Students
Downloads 244 (215,265)

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17.

Digitalization and International Tax Dispute Resolution: A Window of Opportunity for BRITACOM

Osgoode Legal Studies Research Paper
Number of pages: 19 Posted: 03 Aug 2020
Jinyan Li, Nathan Jin Bao, Shanghua Hu, Wei Hu and Matias Zerbino
York University - Osgoode Hall Law School, Osgoode Hall Law School, affiliation not provided to SSRN, affiliation not provided to SSRN and York University, Osgoode Hall Law School
Downloads 213 (245,139)
Citation 2

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digitisation, tax dispute, arbitration, online ADR, mutual agreement procedure (MAP), BRITACOM, Belt and Road Initiative

18.

Transfer Pricing Disputes in China

Resolving Transfer Pricing Disputes: A Global Analysis, Chapter 16, pp. 634-667
Number of pages: 41 Posted: 11 Nov 2013
Jinyan Li
York University - Osgoode Hall Law School
Downloads 207 (251,589)
Citation 2

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pricing, transfer, China

19.

GAAR in Action: An Empirical Exploration of Tax Court of Canada Cases (1997-2009) and Judicial Decision Making

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 61, No. 2, 2013, Osgoode CLPE Research Paper No. 50/2013
Number of pages: 47 Posted: 21 Nov 2013
Jinyan Li and Thaddeus Hwong
York University - Osgoode Hall Law School and Faculty of Liberal Arts & Professional Studies, York University
Downloads 192 (269,388)
Citation 1

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Tax avoidance, statutory interpretation, general anti-avoidance rule, GAAR, empirical, research

20.

Introducing a Global Minimum Tax (Pillar Two) in Canada: Some Knowns and Unknowns

Downloads 179 (286,508)

Introducing a Global Minimum Tax (Pillar Two) in Canada: Some Knowns and Unknowns

Osgoode Legal Studies Research Paper No. 4335258, No.1 Canadian Tax Journal, forthcoming 2023
Number of pages: 25 Posted: 23 Jan 2023
Jinyan Li
York University - Osgoode Hall Law School
Downloads 90 (486,705)

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Pillar Two, Global Minimum Tax, Multinational Enterprises, Base Erosion and Profit Shifting, International Tax, G20/OECD BEPS Inclusive Framework

Introducing a Global Minimum Tax (Pillar Two) in Canada: Some Knowns and Unknowns

Canadian Tax Journal/Revue fiscale canadienne, 2023, Vol. 71, No. 1, p. 103-136
Number of pages: 34 Posted: 16 May 2023
Jinyan Li
York University - Osgoode Hall Law School
Downloads 89 (490,194)

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Pillar Two, Global Minimum Tax, Multinational Enterprises, Base Erosion and Profit Shifting, International Tax, OECD

21.

The International Tax Environment and Simplification of South African Tax Legislation: A Double-Edged Sword

Number of pages: 51 Posted: 05 Nov 2018
Jinyan Li and Teresa Pidduck
York University - Osgoode Hall Law School and University of Pretoria
Downloads 179 (286,508)

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Tax law, tax legislation, international tax law, South Africa, tax problems, taxpayers

22.

Tax Weapons in the COVID-19 War: A Preliminary Study of Brazil, Canada, Denmark, UK and US

Belt and Road Initiative Tax Journal 1(1) 2020, Osgoode Legal Studies Research Paper
Number of pages: 9 Posted: 11 Aug 2020
Jinyan Li, Nathan Jin Bao, Sean Shanghua Hu and Matias Zerbino
York University - Osgoode Hall Law School, Osgoode Hall Law School, Independent and York University, Osgoode Hall Law School
Downloads 175 (292,247)

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23.

Relationship Between Domestic Anti-Avoidance Provisions and Tax Treaties

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 45, No. 5, 1997
Number of pages: 34 Posted: 07 Jun 2012 Last Revised: 30 Oct 2013
Jinyan Li and Daniel Sandler
York University - Osgoode Hall Law School and University of Western Ontario - Faculty of Law
Downloads 161 (313,818)
Citation 1

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anti-avoidance, tax, treaties

24.

A Principled Approach to Reforming the Canadian Outbound Tax System: Broader Accrual and Full Exemption

CLPE Research Paper 44/2008
Number of pages: 31 Posted: 10 Dec 2008
Jinyan Li
York University - Osgoode Hall Law School
Downloads 156 (322,319)

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Territorial taxation, exemption system, credit system, capital import neutrality, capital export neutrality, capital ownership neutrality, territorial principle of taxation, ability to pay, foreign portfolio income, foreign business income

25.

GAAR in Action: An Empirical Study of Transaction Types and Judicial Attributes in Australia, Canada, and New Zealand

Canadian Tax Journal/Revue fiscale canadienne, 2020, Vol. 68, No. 2, p. 539-578
Number of pages: 40 Posted: 25 Aug 2020
Thaddeus Hwong and Jinyan Li
Faculty of Liberal Arts & Professional Studies, York University and York University - Osgoode Hall Law School
Downloads 155 (324,046)

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GAAR, Tax Attributes, Duke of Westminster, Economic Substance, Statutory Interpretation

26.

Source of Income and Canadian International Taxation

Income Tax at 100 Years: Essays and Reflections on the Income War Tax Act, Canadian Tax Foundation, 2017, ISBN: 978-0-88808-298-5, Osgoode Legal Studies Research Paper No. 75
Number of pages: 24 Posted: 30 Mar 2018
Jinyan Li and Scott Wilkie
York University - Osgoode Hall Law School and Blake, Cassels & Graydon LLP
Downloads 146 (340,344)

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source of income, residence, carrying on business in Canada (COBIC)

27.

Taxation of Intangibles

Osgoode Legal Studies Research Paper
Number of pages: 33 Posted: 31 Jul 2020
Jinyan Li, Angelo Nikolakakis and Nathan Jin Bao
York University - Osgoode Hall Law School, Ernst & Young and Osgoode Hall Law School
Downloads 138 (355,730)

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Intangibles, BEPS, Transfer Pricing, Digital Taxation, Patent Box; GILTI; FDII; BEAT; International Minimum Tax; Value Creation

28.

Tax Transplants and the Critical Role of Processes: A Case Study of China

Journal of Chinese Tax and Policy, Vol. 3, Special, pp. 85-139, May 2013 , Osgoode Legal Studies Research Paper No. 06/2015
Number of pages: 57 Posted: 30 Nov 2014 Last Revised: 16 Apr 2015
Jinyan Li
York University - Osgoode Hall Law School
Downloads 119 (397,889)

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Tax Transplant, Tax Law, Chinese Tax Transplants

29.

Canadian QDMTT Challenges

Osgoode Legal Studies Research Paper No. 4335283, Canadian Tax Journal, forthcoming 2023
Number of pages: 22 Posted: 23 Jan 2023
Jinyan Li, Angelo Nikolakakis and Jean-Pierre Vidal
York University - Osgoode Hall Law School, Ernst & Young and HEC Montreal
Downloads 98 (456,789)

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Digitalisation of Economy, Pillar Two, Global Minimum Tax, IIR, UTPR, QDMTT, BEPS

30.

Consultation Paper on Tax Planning Using Private Corporations

Osgoode Legal Studies Research Paper No. 73
Number of pages: 28 Posted: 30 Mar 2018
Jinyan Li
York University - Osgoode Hall Law School
Downloads 98 (456,789)
Citation 1

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Private corporations, dividend sprinking, surplus stripping, income shifting, passive investment

31.

Repurposing Pillar One into An Incremental Global Tax for Sustainability: Some Blue Sky Thinking in the Midst of Global Crisis

Osgoode Legal Studies Research Paper
Number of pages: 33 Posted: 11 May 2021
Jinyan Li and Sophie Chatel
York University - Osgoode Hall Law School and Government of Canada - Department of Finance Canada
Downloads 97 (459,871)

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32.

Automation and Workers: Re-Imagining the Income Tax for the Digital Age

Canadian Tax Journal/Revue fiscale canadienne, 2020, Vol. 68, No. 1, p. 99-124
Number of pages: 26 Posted: 24 Apr 2020
Jinyan Li, Arjin Choi and Cameron Smith
York University - Osgoode Hall Law School, York University - Osgoode Hall Law School and York University - Osgoode Hall Law School
Downloads 88 (489,282)

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Automation, gig workers, tax equity, labour, capital, democracy

33.

The Misuse or Abuse Exception: The Role of Economic Substance

Osgoode Legal Studies Research Paper No. 4207028, Arnold, ed. The GAAR: Past, Present and Future. Canadian Tax Foundation, Forthcoming
Number of pages: 33 Posted: 02 Sep 2022
Jinyan Li
York University - Osgoode Hall Law School
Downloads 86 (496,268)

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34.

Hallmarks of Abusive Transactions and the Role of Economic Substance: Comments on Modernizing and Strengthening the General Anti-Avoidance Rule Consultation Paper

Osgoode Legal Studies Research Paper No. 4213644
Number of pages: 25 Posted: 09 Sep 2022
Jinyan Li
York University - Osgoode Hall Law School
Downloads 74 (542,266)

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35.

The Future of the Corporate Form in Income Tax: A Case Study of Canada

Osgoode Legal Studies Research Paper No. 4459300
Number of pages: 21 Posted: 25 May 2023
Jinyan Li
York University - Osgoode Hall Law School
Downloads 64 (585,854)

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36.

Celebrating the Centennial of Income War Tax Act, 1917: The Future by the Light of 100 Candles

Income Tax at 100th Years: Essays and Reflections on the Income War Tax Act, Canadian Tax Foundation, 2017, ISBN: 978-0-88808-298-5, Osgoode Legal Studies Research Paper No. 74
Number of pages: 13 Posted: 30 Mar 2018
Jinyan Li and Scott Wilkie
York University - Osgoode Hall Law School and Blake, Cassels & Graydon LLP
Downloads 63 (590,392)
Citation 1

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Centennial of Canadian income tax; Income Tax War Act; Conscription of Wealth; equity and fairness

37.

People’s Republic Of China: Taxation And The Rule Of Law

Number of pages: 60 Posted: 08 Jun 2021
Richard Pomp, Jinyan Li, Minoru Nakazato and Frans Vanistendael
University of Connecticut - School of Law, York University - Osgoode Hall Law School, University of Tokyo - Faculty of Law and Independent
Downloads 51 (652,741)
Citation 2

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China, tax, taxation, tax administration, tax law, administrative law

38.

Fiscal Contract and the Canada Disability Benefit: Lessons from Income Tax Law

Osgoode Legal Studies Research Paper No. 4387582, Submitted for publication in Osgoode Hall Law Journal (2023)
Number of pages: 22 Posted: 13 Mar 2023
Jinyan Li
York University - Osgoode Hall Law School
Downloads 22 (862,977)

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39.

Interlinking between Income Tax, Citizenship and Democracy? A Case Study of Canada and China

Osgoode Legal Studies Research Paper No. 4624642
Number of pages: 31 Posted: 06 Nov 2023
Jinyan Li
York University - Osgoode Hall Law School
Downloads 17 (910,794)

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tax, citizenship, tax state, citizenship, taxation, democracy

40.

Location Specific Advantages: A Rising Disruptive Factor in Transfer Pricing

Bulletin for International Taxation, May 2017, Osgoode Legal Studies Research Paper No. 77
Posted: 09 May 2018
Jinyan Li and Stephan Ji
York University - Osgoode Hall Law School and York University - Osgoode Hall Law School

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transfer pricing, location specific advantages, China

41.

Tax Expenditures: State of the Art (2011)

Lisa Philipps, Neil Brooks, Jinyan Li,TAX EXPENDITURES: STATE OF THE ART, Canadian Tax Foundation, 2011
Posted: 25 Mar 2011
Lisa Philipps, William Neil Brooks and Jinyan Li
York University - Osgoode Hall Law School, York University and York University - Osgoode Hall Law School

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tax expenditures, fiscal and public policy systems, OECD , interdisciplinary perspectives, Canada, the United States, Australia, England, environment, housing, health and fitness, and retirement savings

42.

Effectiveness of the Arm'S-Length Principle in the Age of E-Commerce

Posted: 07 Dec 2001
Jinyan Li
York University - Osgoode Hall Law School

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