Jinyan Li

York University - Osgoode Hall Law School

Professor

4700 Keele Street

Toronto, Ontario M3J 1P3

Canada

SCHOLARLY PAPERS

19

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5,720

CITATIONS
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SSRN RANKINGS

Top 36,286

in Total Papers Citations

5

Scholarly Papers (19)

1.

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 897 (18,480)
Citation 1

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Enterprise Income Tax Law, China, Enterprise, Tax Policy, World Trade Organization

2.

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 806 (21,918)

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

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 578 (27,548)

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4.

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 570 (37,075)
Citation 4

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

5.

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 353 (64,771)

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

6.

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 258 (87,654)

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

7.

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 and David M. Piccolo
York University - Osgoode Hall Law School and David M. Piccolo, Barrister & Solicitor
Downloads 214 (113,042)

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

8.

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 196 (94,004)

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

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 149 (130,011)

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

10.

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 144 (132,448)

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fiscal, tax, treaties, China, tax base

11.

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 125 (126,429)

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

12.

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 122 (184,959)

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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

13.

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 90 (219,296)

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anti-avoidance, tax, treaties

14.

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 77 (212,172)

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

15.

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 70 (196,658)

Abstract:

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pricing, transfer, China

16.

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 37 (297,931)

Abstract:

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Tax Transplant, Tax Law, Chinese Tax Transplants

17.

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 0 (141,805)

Abstract:

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

18.

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
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

19.

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

Tax Notes, Vol. 93, No. 11, Dec. 10, 2001
Posted: 07 Dec 2001
Jinyan Li
York University - Osgoode Hall Law School

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