Huaning (Christina) Li

York University, Osgoode Hall Law School, Students

PhD Candidate

North York, Ontario

Canada

SCHOLARLY PAPERS

2

DOWNLOADS

577

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (2)

Actions:
Email selected abstracts
1.

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 316 (177,089)
Citation 1

Abstract:

Loading...

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

2.

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 261 (214,978)

Abstract:

Loading...