Wei Cui

University of British Columbia (UBC) - Faculty of Law

1822 East Mall

Vancouver, British Columbia V6T 1Z1

Canada

SCHOLARLY PAPERS

22

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Scholarly Papers (22)

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 515 (42,742)

Abstract:

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 301 (81,631)

Abstract:

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 (46,641)

Abstract:

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 249 (100,622)

Abstract:

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 56 (314,474)

Abstract:

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 (81,203)

Abstract:

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 (69,706)

Abstract:

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 (115,083)

Abstract:

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 (108,253)

Abstract:

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 (134,487)

Abstract:

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 (129,292)

Abstract:

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 (85,674)

Abstract:

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 (180,408)

Abstract:

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 (177,191)

Abstract:

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 (137,933)

Abstract:

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 (98,921)

Abstract:

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 (250,136)

Abstract:

VAT, consumption tax, imputed consumption, housing

16.

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 The State University of New York at Binghamton - Department of Political Science
Downloads 50 (217,216)

Abstract:

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

17.

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 The State University of New York at Binghamton - Department of Political Science
Downloads 0 (480,344)

Abstract:

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

18.

Taxation Without Information: The Institutional Foundations of Modern Tax Collection

Number of pages: 28 Posted: 06 Mar 2017
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Downloads 0 (208,616)

Abstract:

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

19.

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 (387,456)

Abstract:

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

20.

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 (85,987)

Abstract:

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

21.

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 (224,747)

Abstract:

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

22.

Minimalism about Residence and Source

Michigan Journal of International Law, Forthcoming
Number of pages: 20 Posted: 23 Oct 2015 Last Revised: 23 Dec 2015
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Downloads 0 (199,293)

Abstract:

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