Jinyan Li

York University - Osgoode Hall Law School

Professor

4700 Keele Street

Toronto, Ontario M3J 1P3

Canada

SCHOLARLY PAPERS

37

DOWNLOADS
Rank 5,928

SSRN RANKINGS

Top 5,928

in Total Papers Downloads

10,501

SSRN CITATIONS
Rank 29,625

SSRN RANKINGS

Top 29,625

in Total Papers Citations

11

CROSSREF CITATIONS

18

Scholarly Papers (37)

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 1,603 (16,352)
Citation 1

Abstract:

Loading...

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 1,109 (28,262)
Citation 1

Abstract:

Loading...

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 1,032 (31,316)
Citation 1

Abstract:

Loading...

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 973 (34,061)

Abstract:

Loading...

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 638 (60,028)
Citation 3

Abstract:

Loading...

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 441 (94,617)
Citation 2

Abstract:

Loading...

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 385 (110,702)

Abstract:

Loading...

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 330 (131,174)

Abstract:

Loading...

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 323 (134,153)

Abstract:

Loading...

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

10.

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 315 (137,647)
Citation 1

Abstract:

Loading...

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

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 315 (137,647)
Citation 1

Abstract:

Loading...

fiscal, tax, treaties, China, tax base

12.

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 306 (141,987)

Abstract:

Loading...

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

13.

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
York University - Osgoode Hall Law School and York University - Osgoode Hall Law SchoolDavid M. Piccolo, Barrister & Solicitor
Downloads 269 (162,162)
Citation 2

Abstract:

Loading...

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

14.

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 238 (182,687)

Abstract:

Loading...

China, international taxation, GAAR, BEPS, Transfer Pricing

15.

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
York University - Osgoode Hall Law School, York University, Osgoode Hall Law School, Students and York University, Osgoode Hall Law School, Students
Downloads 217 (199,478)
Citation 1

Abstract:

Loading...

BEPS, digital economy, transfer pricing, arm's-length principle, profit-split, global value chains

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
York University - Osgoode Hall Law School, York University, Osgoode Hall Law School, Students and York University, Osgoode Hall Law School, Students
Downloads 207 (208,322)

Abstract:

Loading...

17.

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 187 (228,051)
Citation 1

Abstract:

Loading...

pricing, transfer, China

18.

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 180 (235,791)
Citation 1

Abstract:

Loading...

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

19.

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
York University - Osgoode Hall Law School, Osgoode Hall Law School, Independent and York University, Osgoode Hall Law School
Downloads 161 (259,102)

Abstract:

Loading...

20.

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 145 (281,937)

Abstract:

Loading...

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

21.

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 145 (281,937)

Abstract:

Loading...

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

22.

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 139 (291,456)
Citation 1

Abstract:

Loading...

anti-avoidance, tax, treaties

23.

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
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 138 (293,101)
Citation 1

Abstract:

Loading...

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

24.

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 103 (361,404)

Abstract:

Loading...

Tax Transplant, Tax Law, Chinese Tax Transplants

25.

Taxation of Intangibles

Osgoode Legal Studies Research Paper
Number of pages: 33 Posted: 31 Jul 2020
York University - Osgoode Hall Law School, Ernst & Young and Osgoode Hall Law School
Downloads 101 (366,113)

Abstract:

Loading...

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

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 98 (373,195)

Abstract:

Loading...

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

27.

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 87 (401,854)

Abstract:

Loading...

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

28.

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 73 (444,391)

Abstract:

Loading...

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

29.

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 71 (451,136)

Abstract:

Loading...

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 70 (454,597)
Citation 1

Abstract:

Loading...

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

31.

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 39 (587,681)

Abstract:

Loading...

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

32.

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

Number of pages: 60 Posted: 08 Jun 2021
University of Connecticut - School of Law, York University - Osgoode Hall Law School, University of Tokyo - Faculty of Law and affiliation not provided to SSRN
Downloads 34 (616,019)

Abstract:

Loading...

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

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 18 (731,722)

Abstract:

Loading...

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 11 (796,496)

Abstract:

Loading...

35.

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

Abstract:

Loading...

transfer pricing, location specific advantages, China

36.

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

Abstract:

Loading...

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

37.

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

Abstract:

Loading...