Wei Cui

University of British Columbia (UBC) - Faculty of Law

1822 East Mall

Vancouver, British Columbia V6T 1Z1

Canada

SCHOLARLY PAPERS

23

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Scholarly Papers (23)

Destination-Based Cash-Flow Taxation: A Critical Appraisal

University of Toronto Law Journal, 67:3 (2017), pp 301-347
Number of pages: 33 Posted: 19 Dec 2016 Last Revised: 22 Jun 2017
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Downloads 639 (35,042)

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international taxation, destination-based taxation, corporate taxation, BEPS, U.S. tax reform

Destination-Based Cash-Flow Taxation: A Critical Appraisal

Number of pages: 38 Posted: 02 Oct 2015 Last Revised: 19 Dec 2016
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Downloads 313 (84,839)

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international taxation, corporate taxation, destination-based taxation, VAT, BEPS, residence-based taxation

2.

What is the 'Law' in Chinese Tax Administration?

Asia Pacific Law Review, Vol. 19, No. 1, 2011
Number of pages: 20 Posted: 06 Oct 2010 Last Revised: 28 Jul 2011
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Downloads 373 (46,499)

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Rule of Law, Normative Documents, Chinese Taxation, Administrative Litigation, Judicial Review, Law-Making Procedure, Rulemaking

Taxing State-Owned Enterprises: Understanding a Basic Institution of State Capitalism

Forthcoming in Osgoode Hall Law Journal
Number of pages: 34 Posted: 27 May 2009 Last Revised: 05 Jun 2015
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Downloads 258 (105,238)

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state-owned enterprises, state capitalism, tax and corporate governance, dividend policy, tax and development

Taxing State-Owned Enterprises: Understanding a Basic Institution of State Capitalism

Osgoode Hall Law Journal, Vol. 52, No. 3, pp 775-817, Osgoode Legal Studies Research Paper No. 8/2016
Number of pages: 44 Posted: 19 Oct 2015 Last Revised: 19 Dec 2016
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Downloads 75 (290,214)

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state-owned enterprises, state capitalism, corporate taxation, tax and corporate governance, dividend policy, tax and development

4.

'Establishment': A Core Concept In Chinese Inbound Income Taxation

Columbia Journal of Tax Law, Vol. 1, p. 46, 2010
Number of pages: 45 Posted: 18 Jan 2009 Last Revised: 28 Jul 2011
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Downloads 276 (85,053)

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Chinese taxation, permanent establishment, Enterprise Income Tax

5.

Taxing Indirect Transfers: Improving an Instrument for Stemming Tax and Legal Base Erosion

Virginia Tax Review, Vol. 33, No. 4, 2014
Number of pages: 48 Posted: 06 Jun 2013 Last Revised: 07 Dec 2014
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Downloads 237 (66,413)

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indirect transfer, international taxation, Vodafone, Circular 698

6.

The Prospect of New Partnership Taxation in China

Tax Notes International, Vol. 46, No. 6, 2007
Number of pages: 24 Posted: 18 Jan 2009
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Downloads 192 (120,982)

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Chinese taxation, partnership tax

7.

Fiscal Federalism in Chinese Taxation

World Tax Journal 2011(3), pp 455-80
Number of pages: 26 Posted: 23 Apr 2012
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Downloads 189 (108,817)

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fiscal federalism, tax legislation, centralization, local tax preferences, Chinese taxation

8.

Responding to Sovereign Funds: Are We Looking in the Right Place?

Tax Notes, Vol. 123, p. 1237, June 8, 2009
Number of pages: 8 Posted: 04 Jun 2009 Last Revised: 28 Jul 2011
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Downloads 171 (142,068)

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sovereign wealth funds, Section 892, tax and competitiveness

9.

The Chinese VAT

THE FUTURE OF INDIRECT TAXATION: RECENT TRENDS IN VAT AND GST SYSTEMS AROUND THE WORLD, pp. 159-189, Michael Lang, ed., Kluwer Law International, 2012
Number of pages: 31 Posted: 21 Nov 2011 Last Revised: 04 Dec 2011
Wei Cui and Alan Wu
University of British Columbia (UBC) - Faculty of Law and affiliation not provided to SSRN
Downloads 167 (134,807)

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VAT, business tax, Chinese taxation, indirect tax

10.

China's Business-Tax-To-Vat Reform: An Interim Assessment

British Tax Review 2014(5), pp 617-641
Number of pages: 28 Posted: 07 Aug 2014 Last Revised: 08 May 2015
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Downloads 140 (81,584)

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Business Tax, central-local fiscal relations, policy experiments, tax reform, tax policy, VAT

11.

The Tax Consequences of Corporate Reorganisations in China

British Tax Review, Issue 3, pp. 340-353, 2011
Number of pages: 15 Posted: 31 Jul 2011
Wei Cui and Richard Krever
University of British Columbia (UBC) - Faculty of Law and University of Western Australia Law School
Downloads 113 (187,367)

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12.

Multilateral Management as a Fair Solution to the Spratly Disputes

Vanderbilt Journal of Transnational Law, Vol. 36, No. 3, 2003
Number of pages: 63 Posted: 18 Jan 2009 Last Revised: 01 Sep 2009
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Downloads 113 (186,296)

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Spratlys, South China Sea, Multilateral Management, Adjusted-Winner Procedure

13.

Administrative Decentralization and Tax Compliance: A Transactional Cost Perspective

University of Toronto Law Journal 65(3), pp. 186–238,
Number of pages: 60 Posted: 12 Dec 2014 Last Revised: 03 Jul 2015
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Downloads 97 (137,322)

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Decentralization, informal tax collection, rule of law, tax administration in developing countries, legal profession

14.

Taxation of State Owned Enterprises: A Review of Empirical Evidence from China

Benjamin Liebman and Curtis Milhaupt (Eds.), Regulating the Visible Hand? The Institutional Implications of Chinese State Capitalism (Oxford University Press, 2015), pp 109-131.
Number of pages: 36 Posted: 24 Mar 2015 Last Revised: 19 Oct 2015
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Downloads 80 (92,562)

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State-owned enterprises, state capitalism, corporate governance, corporate taxation

15.

Objections to Taxing Resale of Residential Property under a VAT

Tax Notes, Vol. 137, No. 7, 2012
Number of pages: 13 Posted: 23 Apr 2012 Last Revised: 31 Dec 2012
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Downloads 64 (251,864)

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VAT, consumption tax, imputed consumption, housing

16.

Local Tax Incentives and Behavior of Foreign Enterprises: Evidence from a Large Developing Country

Singapore Management University School of Accountancy Research Paper No. 2018-S-71, Vol. 6, No. 1, Special Issue: Tax
Number of pages: 32 Posted: 19 Jan 2018
Jing Xing, Wei Cui and Xi Qu
Antai College of Economics & Management, Shanghai Jiao Tong University, University of British Columbia (UBC) - Faculty of Law and Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management
Downloads 58 (326,658)

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tax competition, FDI, investment, profit

17.

The Inefficiencies of Legislative Centralization: Evidence from Provincial Tax Rate-Setting

China: An International Journal, 13(3), pp 49-67
Number of pages: 30 Posted: 10 Aug 2014 Last Revised: 23 Dec 2015
University of British Columbia (UBC) - Faculty of Law and Texas A&M University-Commerce
Downloads 50 (219,905)

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federalism, centralization, tax competition, tax mimicking, local taxes, legislation

18.

The Selection of Litigation against Government Agencies: Evidence from China

Review of Law and Economics, Forthcoming
Number of pages: 36 Posted: 22 Jun 2017
University of British Columbia (UBC) - Faculty of Law and Texas A&M University-Commerce
Downloads 0 (397,976)

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Selection Theory, Priest and Klein, Administrative Litigation, Civil Law v. Common Law, Chinese Law, Authoritarian Legal Systems

19.

Taxation Without Information: The Institutional Foundations of Modern Tax Collection

20(1) University of Pennsylvania Journal of Business Law __ (2017)
Number of pages: 40 Posted: 06 Mar 2017 Last Revised: 28 Sep 2017
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Downloads 0 (139,338)

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Information Reporting, Tax Compliance, Theory of Compliance, Theory of the Firm, Law and Development, State Capacity

20.

The Legal Maladies of 'Federalism, Chinese-Style'

Chapter 4 in Weitseng Chen (ed.) The Beijing Consensus? How China Has Changed the Western Ideas of Law and Economic Development and Global Legal Practices (Cambridge University Press), pp 95-118
Number of pages: 28 Posted: 02 Oct 2016 Last Revised: 22 Jun 2017
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Downloads 0 (362,574)

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federalism, Chinese law, the supply of law, Law on Legislation, decentralized enforcement, rule of law, law and social order

21.

Destination-Based Taxation in the House Republican Blueprint

152 Tax Notes 1419 (September 5, 2016)
Number of pages: 11 Posted: 30 Aug 2016 Last Revised: 09 Jan 2017
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Downloads 0 (85,684)

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International Tax Reform, Border Adjustments, WTO and Taxation, House Republican Task Force on Tax Reform, Corporate Taxation, Cash-Flow Taxation, DBCFT

22.

Does Judicial Independence Matter? A Study of the Determinants of Administrative Litigation in an Authoritarian Regime

38(3) University of Pennsylvania Journal of International Law, pp 941-998
Number of pages: 54 Posted: 21 Mar 2016 Last Revised: 22 Jun 2017
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Downloads 0 (180,959)

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Rule of law, judicial independence, administrative litigation, authoritarianism, tax litigation

23.

Minimalism about Residence and Source

38(2) Michigan Journal of International Law 245-269 (2017)
Number of pages: 20 Posted: 23 Oct 2015 Last Revised: 22 Sep 2017
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Downloads 0 (189,616)

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international taxation, residence-based taxation, source-based taxation, source of income, tax residence, citizenship taxation, double taxation