Jingyi Wang Assistant Professor of Law?

“Taxes are what we pay for a civilised society. ?Taxpayers should duly fulfill the?obligation?to pay taxes, and they should also have the right to monitor and make sure the government prudently spends taxpayers’ money.”


Bio
Courses
Publications
Dr. Jingyi Wang joined STL in July 2017 as a Research and Teaching Post-doctoral Fellow. ?Dr. Wang earned her Ph.D. from King’s College London. ?She also holds an LL.M. from King’s College London and an LL.B. from the East China University of Political Science and Law. ?Her Ph.D. thesis, “Regulating Transfer Pricing of Intangibles—a Global Challenge and Implications for China”, considers the difficulties arising from the regulation of the transfer pricing of intangibles for tax purposes and explores the challenges faced by China as a developing country, in its attempt to integrate OECD principles and practices into existing administrative structures.
Dr. Wang’s wide research interests include international tax law, PRC tax law, comparative law and policy, company law, and commercial law. ?Her publications appear in British Tax Review, Australian Tax Forum, Hong Kong Law Journal, among others.
Education:
Ph.D., LL.M., King’s College London
LL.B., East China University of Political Science and Law
E-mail:
jingyiwang@pku.edu.cn

International Taxation
Jingyi Wang, “Global development of information exchange: rule-maker vs. rule-taker in international tax law”, Hong Kong Law Journal, 2019, forthcoming
Jingyi Wang and Wilson Chow, “Individual Income Taxation Reform in China: What Is the Real Change?”, The Journal of Comparative Law, 2019, forthcoming
Jingyi Wang, “Tax administration in China: is it rule without law?”, Asia Pacific Law Review, 2018, Volume 26, No.2, 203-227
Jingyi Wang and Wilson Chow, “Capital Gains Tax with Hong Kong Characteristics: Desirability, Feasibility and Design”, Hong Kong Law Journal, 2018, volume 48, part 2, 555-576
Jingyi Wang, “Hong Kong losing out in powering innovation: the necessity of introducing new R&D tax incentives in Hong Kong”, Hong Kong Law Journal, 2017, Volume 47, Part 1, 143–170
Jingyi Wang, “The Chinese approach to transfer pricing: problems faced and paths to improvement”,?British Tax Review, 2016, Issue 1, 89-118
Jingyi Wang, “Does a more transparent international tax environment provide the same outcomes as transfer pricing would but in a less arbitrary way?”?Australian Tax Forum, 2015, Volume 30, Issue 2, 265-298