Sunday, January 31, 2016

AIIFL Launches New Tax Commentary Series

AIIFL's Taxation Law Research Programme (TLRP) has recently launched a new tax commentary series known as "TLRP Tax Comments" or TTC.  The TTC will provide an online publication platform for stimulating tax law & policy articles and notes.  New publications will be added on an ad hoc basis and will be emailed to recipients on the TLRP email list.  TLRP welcomes submissions for possible publication at TTC.  Submissions must be written in English and address a significant aspect of tax law and/or tax policy.  While most TTC are expected to focus on the Hong Kong or Chinese mainland systems, international tax comments especially where there is a Greater China connection are also welcome.
     The first TTC article is by Ms Agnes Lee Sui Ping who is a graduate of our LLM (Corporate and Financial Law) programme, graduating with distinction in 2013.  

Agnes Lee Sui Ping
TLRP Tax Comments, No 1
January 2016
Abstract: Whether the legal reform of the last 30 years has fundamentally changed the role of law in China and led her towards a rule of law regime is contentious. Given the close relationship between taxation and the rule-of-law development and the crucial position captured by the Enterprise Income Tax law in China’s developing tax regime, this article has specifically selected the making of the Enterprise Income Tax law as the unit of analysis in assessing whether the making of China’s tax law complies with the rule of law principles. This article also includes an extensive set of tables, listing relevant provisions which were reviewed in the course of its writing and a full bibliography.

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