Jinyan Li

York University - Osgoode Hall Law School

Professor

4700 Keele Street

Toronto, Ontario M3J 1P3

Canada

SCHOLARLY PAPERS

26

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Top 6,100

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6,949

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Top 36,076

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5

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Scholarly Papers (26)

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 1,037 (20,009)

Abstract:

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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 918 (23,972)

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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 832 (27,676)

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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 613 (41,748)

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

5.

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 421 (67,280)

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

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 407 (69,937)

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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 338 (86,801)

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

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 313 (94,515)

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

9.

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 260 (115,204)

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

10.

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 246 (121,942)

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

11.

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 242 (124,498)

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

12.

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 228 (132,212)

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

13.

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 227 (132,212)

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fiscal, tax, treaties, China, tax base

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 156 (185,764)

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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 141 (201,854)

Abstract:

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pricing, transfer, China

16.

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 137 (206,602)

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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

17.

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 121 (227,514)

Abstract:

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anti-avoidance, tax, treaties

18.

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 114 (237,755)

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China, international taxation, GAAR, BEPS, Transfer Pricing

19.

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 86 (286,820)

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Tax Transplant, Tax Law, Chinese Tax Transplants

20.

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 36 (432,627)

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

21.

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 31 (454,022)

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

22.

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 25 (483,986)

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

23.

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 20 (511,834)

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

24.

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

25.

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

26.

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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