Associate Professor Yan Xu

Associate Professor Yan Xu

Scientia Professor
  • PhD in Law, The University of Hong Kong
  • MSc in Taxation, The University of Oxford
  • LLB & MPhil in Law, Wuhan University
Business School
School of Accounting, Auditing and Taxation

Yan Xu is Scientia Associate Professor of Tax Law in the Business School at the University of New South Wales (UNSW) and Adjunct Associate Profession in the Faculty of Law at the University of Hong Kong. She has been a Fulbright Senior Research Scholar at Columbia Law School and has held a number of international academic fellowships at, among others, the University of Cambridge, New York University, and the University of Melbourne. She has published extensively in highly-ranked law journals and academic books and made presentations on invitation from prominent bodies, including the Australian Commonwealth Treasury, the International Fiscal Association and United Nations ESCAP. She has successfully secured several highly competitive government grants including Australian Research Council (ARC) Discovery Projects and Hong Kong Research Grants Council General Research Fund grants (equivalent to ARC Discovery Projects). Her research interests include comparative tax law and policy, international taxation and environment taxation.  

Phone
+61-2 -90657527
Location
Level 3, Quadrangle Building
  • Books | 2011
    Cullen R; Vanderwolk J; Xu Y, 2011, Green Taxation in East Asia, http://dx.doi.org/10.4337/9781849806138
  • Book Chapters | 2023
    Xu Y; Walpole M, 2023, 'The Holy Grail of International Consistency in VAT Administration', in Xu Y (ed.), VAT in the Digital Era Unilateral and Multilateral Options for Reform, Oxford University Press, pp. 329 - 353
    Book Chapters | 2023
    Xu Y, 2023, 'Bad Debts and Insolvency in VAT/GST: Approaches Outside the EU', in CJEU - Recent Developments in Value Added Tax 2021 Series on International Tax Law, Volume 133, pp. 103 - 130
    Book Chapters | 2023
    Xu Y, 2023, 'The Long Gestation and Troubled Birth of the First Income Tax Law in Modern China: 1912-1937', in Studies in The History of Tax Law, Hart Publishing, Cambridge, UK, pp. 329 - 359
    Book Chapters | 2023
    Xu Y, 2023, 'VAT in the Digital Era: Reponses and Prospects', in Xu Y (ed.), VAT in the Digital Era Unilateral and Multilateral Options for Reform, Oxford University Press, pp. 3 - 21
    Book Chapters | 2022
    Xu Y; Zhang Z, 2022, 'Blockchain and Its Implications for Tax Administration in the People’s Republic of China', in Taxation in the Digital Economy New Models in Asia and the Pacific, Routledge (Taylor & Francis), pp. 128 - 149, https://www.routledge.com/Taxation-in-the-Digital-Economy-New-Models-in-Asia-and-the-Pacific/Hendriyetty-Evans-Kim-Taghizadeh-Hesary/p/book/9781032051000?gclid=EAIaIQobChMI2OmjrM7e-QIV3JNmAh1rdgw2EAAYASAAEgLK__D_BwE
    Book Chapters | 2021
    Xu Y, 2021, 'The Destination Principle in International Trade in Services: The Chinese Experience', in van Brederode RF (ed.), Virtues and Fallacies of VAT An Evaluation After 50 Years, pp. 529 - 560
    Book Chapters | 2019
    Millar, R., Roeleveld, J., Xu, Y., Yap, M. , 2019, 'Beyond the EU VAT: Global Perspectives on VAT/GST in the Traditional and Global Economies', in Lang M; Pistone P; Rust A; Schuch J; Staringer C; Pillet P (ed.), CJEU – Recent Developments in Value Added Tax 2018, Linde Verlag, pp. 141 - 191, https://www.lindeverlag.at/buch/cjeu-recent-developments-in-value-added-tax-2017-18046?page_id=1
    Book Chapters | 2019
    Xu Y, 2019, 'The Adoption of BEPS in Hong Kong Special Administrative Region', in Sadiq K; Sawyer A; McCredie B (ed.), Tax Design and Administration in a Post-BEPS Era: A Study of Key Reform Measures in 18 Countries, Fiscal Publications, Birmingham, pp. 89 - 105, http://www.accountingeducation.com/subsites/fiscalpublications/BEPS/index.html
    Book Chapters | 2019
    Xu Y, 2019, 'The Development of Anti-Avoidance Rules and the Modernisation of China’s International Taxation System', in Harris P; de Cogan D (ed.), Studies in the History of Tax Law, Volume 9, Hart Publishing, pp. 493 - 528, http://dx.doi.org/10.5040/9781509924967.ch-018
    Book Chapters | 2017
    Xu Y, 2017, 'China’s ‘Stir Fry’ of Environmentally Related Taxes and Charges: Too Many Cooks at Work', in Milne J (ed.), Environmental Taxation and the Law – The International Library of Law and the Environment Series, Edward Elgar
    Book Chapters | 2017
    Xu Y, 2017, 'Energy Taxation and Competition Law Constraints in China', in Ezcurra MV (ed.), State Aids, Taxation and the Energy Sector, Thomson Reuters Aranzadi, Spain, pp. 357 - 373, https://www.tirant.com/derecho/libro/state-aids-taxation-and-the-energy-sector-villar-ezcurra-marta-9788491353553
    Book Chapters | 2017
    Xu Y, 2017, 'Urbanization and the Right of Living: the Role of Property Tax in the Case of Hong Kong', in Xie Z (ed.), Real Estate Tax: Law and Policy, Taiwan Yuanzhao Publishing House, Taipei, pp. 365 - 385
    Book Chapters | 2017
    Yan Xu , 2017, 'China', in Littlewood M; Elliffe C (ed.), Capital Gains Taxation: A Comparative Analysis of Key Issues, Edward Elgar, pp. 168 - 195, https://www.e-elgar.com/shop/capital-gains-taxation
    Book Chapters | 2017
    Yan Xu , 2017, 'The State Salt Monopoly in China: Ancient Origins and Modern Implications', in Harris P; de Cogan D (ed.), Studies in The History of Tax Law, Volume 8, Hart Publishing, Oxford, pp. 513 - 537, https://www.bloomsbury.com/au/studies-in-the-history-of-tax-law-volume-8-9781509908370/
    Book Chapters | 2016
    Xu Y, 2016, 'Will China’s Outward Initiatives Impact on China’s Tax Law System?', in Wolff L-C; Xi C; Chan J (ed.), Legal Dimensions of China’s Belt and Road Initiative, Wolters Kluwer (Law & Business), pp. 275 - 303, https://www.pbookshop.com/legal-dimensions-of-china-s-belt-and-road-initiative-9789887741206.html
    Book Chapters | 2015
    Xu Y, 2015, 'A Historical Account of Taxes on Goods and Services in the Transition to Post-Socialist China', in Harris P; de Cogan D (ed.), Studies in the History of Tax Law, Volume 7, Hart Publishing, Cambridge, pp. 393 - 420, http://dx.doi.org/10.5040/9781782257929.ch-013
    Book Chapters | 2014
    Xu Y, 2014, 'Features of Hong Kong Tax Law and the Application of GAAR in Combatting Tax Avoidance in Hong Kong', in Shi Z (ed.), China Tax Law Review, China Taxation Press, Beijing, pp. 215 - 244
    Book Chapters | 2013
    Xu Y, 2013, 'Land Tax Without Land and Land Without Land Tax: A History of Land Tax in China', in Tiley J (ed.), Studies in the History of Tax Law, Volume 6, Hart Publishing, pp. 523 - 556, https://www.bloomsburyprofessional.com/uk/studies-in-the-history-of-tax-law-volume-6-9781782253204/
    Book Chapters | 2012
    Xu Y; Krever R, 2012, 'Hong Kong', in Lang M; Pistone P; Schuch J; Staringer C; Storck A (ed.), Tax Rules in Non-Tax Agreements, IBFD, Netherlands, pp. 403 - 425, https://www.ibfd.org/IBFD-Products/Tax-Rules-Non-Tax-Agreements#tab_0
    Book Chapters | 2012
    Xu Y, 2012, 'Development and Practice of the Hong Kong Income Tax Law: Anxiety behind Success', in Xiong W (ed.), Tax Law and Case Review, Volume 3, Yuanzhao Publishing, Taipei, pp. 17 - 34
    Book Chapters | 2012
    Xu Y, 2012, 'Environmental Taxation in China: the Greening of an Emerging Economy', in Milne J; Andersen M (ed.), Handbook of Research on Environmental Taxation, Edward Elgar, Cheltenham, United Kingdom, pp. 303 - 320, https://www.e-elgar.com/shop/handbook-of-research-on-environmental-taxation
    Book Chapters | 2011
    Cullen R; Xu Y, 2011, 'Conspectus', in Green Taxation in East Asia, pp. 1 - 27, http://dx.doi.org/10.4337/9781849806138.00009
    Book Chapters | 2011
    Xu Y, 2011, 'China’s Taxation System in a Constitutional Perspective', in Fu H; Zhu G (ed.), Constitutional Rights and Constitutional Polity: Studies of Contemporary Constitutional Issues in China, Hong Kong University Press, Hong Kong, pp. 317 - 338
    Book Chapters | 2011
    Xu Y, 2011, 'China’s VAT Experience', in Tax Analysts (ed.), The VAT Reader: What a Federal Consumption Tax Would Mean for America, Tax Analysts, Arlington, VA, pp. 319 - 333, http://www.taxhistory.org/www/features.nsf/Articles/CC76D307B727B865852578310059FFD2?OpenDocument
    Book Chapters | 2011
    Xu Y, 2011, 'Environmental Taxation in China: The Case of Transport Fuel Taxation', in Cullen R; VanderWolk J; Xu Y (ed.), Green Taxation in East Asia, Edward Elgar, pp. 28 - 66
    Book Chapters | 2010
    Xu Y, 2010, 'Mediation and Tax Administrative Reconsideration in China', in Xu X (ed.), Chinese Experience in Mediation, Xiamen University Press, pp. 109 - 120, http://en.cnki.com.cn/Article_en/CJFDTotal-SIFA201000011.htm
    Book Chapters | 2009
    Xu Y, 2009, 'History of Taxation Law in China', in Yang Y (ed.), Legal History of the People’s Republic of China, Social Sciences Academic Press, Beijing, pp. 259 - 266
  • Edited Books | 2023
    Xu Y, (ed.), 2023, VAT in the Digital Era: Unilateral and Multilateral Options for Reform, Oxford University Press, Oxford, UK, https://global.oup.com/academic/product/vat-in-the-digital-era-9780198888307?cc=au&lang=en&#
    Edited Books | 2011
    Xu Y; Cullen R; VanderWolk J, (eds.), 2011, Green Taxation in East Asia, Edward Elgar, Cheltenham, United Kingdom, https://www.e-elgar.com/shop/green-taxation-in-east-asia
  • Journal articles | 2022
    Xu Y, 2022, 'A MULTILATERAL OPTION FOR VAT IN INTERNATIONAL TRADE?', International and Comparative Law Quarterly, 71, pp. 857 - 888, http://dx.doi.org/10.1017/S0020589322000331
    Journal articles | 2022
    Xu Y, 2022, 'Distributive Justice and Income Taxation: Is Hong Kong Special?', British Tax Review, 2022, pp. 172 - 201
    Journal articles | 2022
    Xu Y, 2022, 'INCOME TAX LAW DESIGN AND EQUITY: LESSONS FROM HONG KONG', Singapore Journal of Legal Studies, pp. 128 - 154, https://search.informit.org/doi/10.3316/informit.570684976132467
    Journal articles | 2022
    Xu Y, 2022, 'The Administrative Foundations of the Chinese Fiscal State Wei Cui Cambridge: Cambridge University Press, 2022 288 pp. £85.00 ISBN 978-1-108-49142-6', The China Quarterly, 252, pp. 1320 - 1322, http://dx.doi.org/10.1017/s0305741022001540
    Journal articles | 2021
    Xu Y; Krever R, 2021, 'VAT Compliance Burdens in the OECD and China', British Tax Review, pp. 328 - 350, https://uk.westlaw.com/Document/IC1698B50F47611EBA09AE3D9E8E703B1/View/FullText.html
    Journal articles | 2021
    Xu Y; Zhao Z, 2021, 'CHINA’S NEW REGIME FOR TAXING EXPATRIATE INCOME: TIGHTENING THE SCREWS OR VINTAGE WINE IN A NEW BOTTLE?', Canadian Tax Journal, 69, pp. 953 - 979, http://dx.doi.org/10.32721/ctj.2021.69.3.itp
    Journal articles | 2020
    Xu Y; Noked N, 2020, 'Proposal for Voluntary Disclosure Procedures in China', Journal of Tax Administration, 6, pp. 190 - 212, http://jota.website/index.php/JoTA/article/view/266
    Journal articles | 2018
    Xu Y, 2018, 'China's General Antiavoidance Rule and Its Commitment to the Exchange of Information', Tax Notes International, 91, pp. 345 - 358, https://www.taxnotes.com/tax-notes-international/base-erosion-and-profit-shifting-beps/chinas-general-antiavoidance-rule-and-its-commitment-exchange-information/2018/07/23/287dg
    Journal articles | 2018
    Xu Y, 2018, 'Red China's Green Ambition: Using Taxation and Emissions Trading to Address Pollution', Tax Notes International, 89, pp. 793 - 799, https://www.taxnotes.com/tax-notes-international/tax-reform/red-chinas-green-ambition-using-taxation-and-emissions-trading-address-pollution/2018/02/26/26w4c
    Journal articles | 2018
    Xu Y, 2018, 'Simple and Competitive: Proposed Tax Measures in Hong Kong', Tax Notes International, 89, pp. 455 - 461, https://www.taxnotes.com/tax-notes-international/tax-reform/simple-and-competitive-proposed-tax-measures-hong-kong/2018/01/29/26sgx
    Journal articles | 2017
    XU Y, 2017, 'Convergence and Divergence : China's Development Path to a Modern Tax System', Australian Journal of Asian Law, 18, pp. 1 - 18, https://search.informit.com.au/fullText;dn=20181958;res=AGISPT
    Journal articles | 2017
    Xu Y, 2017, 'Foreign Tax Credits and the Complexity of Tax Law: China as a Case Study', Australian Tax Review, 46, pp. 120 - 136
    Journal articles | 2016
    Bill B; Yan X, 2016, 'Chinese Tax Policy and the Promotion of Agricultural Cooperatives and Environmental Protection', Australian Tax Forum: a journal of taxation policy, law and reform, 31, pp. 649 - 669, https://www.taxinstitute.com.au/tiausttaxforum/chinese-tax-policy-and-the-promotion-of-agricultural-cooperatives-and-environmental-protection
    Journal articles | 2016
    Xu Y; Krever R, 2016, 'Applying VAT to Financial Services in China: Opportunities for China and Lessons for the World?', Australian Tax Review, 45, pp. 38 - 49, https://www.westlaw.com.au/maf/wlau/app/document?docguid=Ia981839ed09511e5b852c5e14c55196a&tocDs=AUNZ_AU_JOURNALS_TOC&isTocNav=true&startChunk=1&endChunk=1
    Journal articles | 2016
    Xu Y, 2016, 'Urbanisation and the Right to Housing: the Role of Property Tax', Peking University Journal on Economic Law, 17, pp. 84 - 99
    Journal articles | 2014
    Butcher B; Yan X, 2014, 'Chinese Cooperatives and Environmental Social Responsibility', The Chinese Economy, 47, pp. 63 - 80, http://dx.doi.org/10.2753/CES1097-1475470403
    Journal articles | 2014
    Xu Y, 2014, 'Key Questions Regarding Chinese Tax Law', Tax Notes International, 76, pp. 1111 - 1113, http://dx.doi.org/10.4319/lo.2012.57.1.0293
    Journal articles | 2013
    Xu Y, 2013, 'The Application of General Anti-tax Avoidance Rules in Hong Kong', International Taxation in China, 4, pp. 18 - 23
    Journal articles | 2012
    Xu Y, 2012, 'China's Turnover Taxation in the Pre-VAT Period: 1949-93', World Journal of VAT/GST Law, 1, pp. 149 - 157, http://dx.doi.org/10.5235/WJOVL.1.2.149
    Journal articles | 2011
    Xu Y, 2011, 'Addressing the Hidden Costs of Automobile Use in China: The Potential Role of Tax', Australian Tax Forum: a journal of taxation policy, law and reform, 26, pp. 693 - 718, https://search.informit.com.au/documentSummary;dn=610139199864635;res=IELBUS
    Journal articles | 2011
    Xu Y, 2011, 'China’s ‘Stir Fry’ of Environmentally Related Taxes and Charges: Too Many Cooks at Work', Journal of Environmental Law, 23, pp. 255 - 283, http://dx.doi.org/10.1093/jel/eqr004
    Journal articles | 2010
    Xu Y; Halkyard A, 2010, 'The Impact of the Global Financial Crisis on Broadly Based Indirect Taxation: A Chinese Case Study', eJournal of Tax Research, 8, pp. 188 - 214, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/paper5_v8n2.pdf
    Journal articles | 2010
    Xu Y, 2010, 'Green Taxation in China: A Possible Consolidated Transport Fuel Tax to Promote Clean Air', Fordham Environmental Law Review, 21, pp. 295 - 343, https://www.jstor.org/stable/44175579?seq=1#metadata_info_tab_contents
    Journal articles | 2010
    Xu Y, 2010, 'Reforming Value Added Tax in Mainland China: A Comparison with the EU', Revenue Law Journal, 20, pp. 96 - 126, https://rlj.scholasticahq.com/article/6716-reforming-value-added-tax-in-mainland-china-a-comparison-with-the-eu
    Journal articles | 2010
    Xu Yan , 2010, 'Putting the 'Value Added' in China's VAT', Tax Notes International, 58, pp. 487 - 497, https://www.taxnotes.com/tax-notes-international/value-added-taxation/putting-value-added-chinas-vat/2010/05/10/s69s
    Journal articles | 2010
    Yan X; Halkyard A, 2010, 'The Impact of the Global Financial Crisis on Broadly Based Indirect Taxation: A Chinese Case Study', EJOURNAL OF TAX RESEARCH, 8, pp. 188 - 214
    Journal articles | 2009
    Xu Y, 2009, 'No Taxation without Representation: China’s Taxation History and its Political-Legal Development', Hong Kong Law Journal, 39, pp. 515 - 540, https://heinonline.org/HOL/P?h=hein.journals/honkon39&i=519
    Journal articles | 2007
    Xu Y, 2007, 'The Income Tax System: A Basis of Limited Government', Journal of Macau Studies, 10, pp. 54 - 62
    Journal articles | 2006
    Xu Y, 2006, 'Taxation and Constitutionalism in China', Hong Kong Law Journal, 36, pp. 365 - 389, https://heinonline.org/HOL/P?h=hein.journals/honkon36&i=369
  • Conference Papers | 2023
    Xu Y; Walpole M, 2023, 'International Consistency in VAT Administration', Sydney, presented at 15th International Conference on Tax Administration “Tax Administration: Evolution or Revolution”, Sydney, 04 April 2023, http://dx.doi.org/10.26190/unsworks/28431
    Conference Papers | 2023
    Xu Y; Weng X, 2023, 'Corporate Social Responsibility and International Tax Governance', Melbourne, presented at Society of Corporate Law Academics (ScoLA) 2023 Annual Conference, Melbourne, 05 February 2023
    Conference Papers | 2023
    Xu Y; Weng X, 2023, 'Tax with Corporate Social Responsibility?”', Brisbane, presented at Australasian Tax Teachers Association (ATTA) 34th Annual Conference, Brisbane, 19 January 2023
    Conference Papers | 2022
    Xu Y; Sprague G; Schön W; Daurer V; Legendre X; Nobre L; Pinkernell R; Sattler A, 2022, 'Big Data and Tax – Domestic and International Taxation of Data Driven Business', Berlin, Germany, presented at International Fiscal Association (IFA) Congress 2022, Berlin, Germany, 04 September 2022
    Conference Papers | 2022
    Xu Y; Walpole M, 2022, 'The Holy Grail of International Consistency in VAT Administration', Sydney, presented at UNSW School of Accounting, Auditing and Taxation International Workshop on VAT in a Digitalised Era, Sydney, 07 November 2022, http://dx.doi.org/10.26190/unsworks/28436
    Conference Papers | 2022
    Xu Y, 2022, 'Bad Debt and Insolvency in VAT/GST Law Globally: Approaches in Other Jurisdictions', Vienna and online, presented at WU Institute for Austrian and International Tax Law Conference on “Court of Justice of the European Union: Recent VAT Case Law”, Vienna and online, 19 January 2022
    Conference Papers | 2022
    Xu Y, 2022, 'Blockchain and its Implications for Tax Administration in China', Bangkok, online, presented at United Nations ESCAP Conference on “The Digitalization of Tax Administrations in Asia and the Pacific”, Bangkok, online, 26 October 2022
    Conference Papers | 2022
    Xu Y, 2022, 'Distributive Justice and Income Taxation: Is Hong Kong Special', Christchurch and online, presented at Australasian Tax Teachers Association (ATTA) 33th Annual Conference, Christchurch and online, 19 January 2022
    Conference Papers | 2022
    Xu Y, 2022, 'The Uneasy Development and Implications of the First Income Tax Law in Modern China: 1912-1937', Cambridge, UK, presented at University of Cambridge Centre for Tax Law Tax Law History Conference XI, Cambridge, UK, 04 July 2022
    Conference Papers | 2021
    Xu Y; Tran-Nam B, 2021, 'Goods and Services Tax: Australian Experience and Comparative Analysis', Kerala and online, presented at The Gulati Institute of Finance and Taxation International Seminar on India’s Experience with GST, Kerala and online, 12 November 2021
    Conference Papers | 2021
    Xu Y, 2021, 'A Global Minimum Carbon Price and the Developing Countries', online, presented at University of Ferrara Department of Law and Capital University of Economics and Business School of Law International Tax Forum on OECD/G20 Inclusive Frameworks on International Taxation, online, 05 November 2021
    Conference Papers | 2021
    Xu Y, 2021, 'A Multilateral Agreement on Carbon Pricing and Implications for Developing Countries', online, presented at HKU Faculty of Law Asian Institute of International Financial Law and Taxation Law Research Programme Public Seminar, online, 17 November 2021
    Conference Papers | 2021
    Xu Y, 2021, 'Comment on Tax Incentives and Concessions relating to Environmental Protection', online, presented at Monash University Law School International Conference on Critical Junctures/Perspectives – a Call for New Voices in Tax Reform, online, 15 July 2021
    Conference Papers | 2021
    Xu Y, 2021, 'Digital Revolution? Blockchain as a Driver for the Rule of Law in Tax Administration: The China Case', Sydney and online, presented at 14th International Conference on Tax Administration “New Frontiers in Managing Revenue Systems”,, Sydney and online, 03 November 2021
    Conference Papers | 2021
    Xu Y, 2021, 'Distributive Justice and Income Taxation: Is Hong Kong Special?', online, presented at European Association of Law & Economies 2021 Conference, online, 09 September 2021
    Conference Papers | 2021
    Xu Y, 2021, 'Global Green Tax Reform and Environmental Justice: The Carbon Border Tax', Groningen, online, presented at 22nd Global Conference on Environmental Taxation, Groningen, online, 23 September 2021
    Conference Papers | 2021
    Xu Y, 2021, 'Implications of Blockchain Technology for Tax Administration in China', online, presented at Asian Development Bank Institute (ADBI) Conference on Taxation in the Digital Economy, online, 27 January 2021
    Conference Papers | 2020
    Xu Y; Noked N, 2020, 'Proposal for Voluntary Disclosure Procedures in China', online, presented at 16th Annual Conference of the Asian Law and Economics Association, online, 12 December 2020
    Conference Papers | 2020
    Xu Y, 2020, 'Application of the Arm’s Length Principle in the Digital Era: A Comparative Perspective', Hobart, presented at ATTA Annual Conference 2020, Hobart, 22 January 2020
    Conference Papers | 2020
    Xu Y, 2020, 'International Taxation during the Global Pandemic', online, presented at UTDT School of Law and Masters in Tax Law Program Public Lecture, online, 14 October 2020
    Conference Papers | 2019
    Xu Y, 2019, 'Comments on Collecting the Rent from MNE Profits’', London, UK, presented at Inaugural Global Tax Forum (London School of Economics Law School), London, UK, 25 October 2019
    Conference Papers | 2019
    Xu Y, 2019, 'Cross-border Tax Dispute Resolution: Is Arbitration a Choice for China', Beijing, China, presented at International Conference on Tax Issues in the post-BEPS Era (Beijing University of International Business and Economics School of Law), Beijing, China, 13 April 2019
    Conference Papers | 2019
    Xu Y, 2019, 'Environmental Taxation in China: the Greening of an Emerging Economy', Hong Kong SAR, China, presented at USYD-CUHK Partnership First International Workshopon Incentive Based Instruments for Pollution Control in China and Australia, Hong Kong SAR, China, 07 June 2019
    Conference Papers | 2019
    Xu Y, 2019, 'Legal Certainty and Cross-border Tax Dispute Resolution in the Greater Bay Area', Macau SAR, China, presented at The 47th Shizi Gate Legal Forum (Macau University of Science and Technology Faculty of Law), Macau SAR, China, 29 March 2019
    Conference Papers | 2019
    Xu Y, 2019, 'Taxing Road Transport Fuels: A Comparison of (Re)design Issues in Australia and China', Sydney, presented at USYD-CUHK Partnership 2nd International Workshop on Incentive Based Instruments for Pollution Control in China and Australia, Sydney, 09 December 2019
    Conference Papers | 2018
    Xu Y, 2018, 'Indirect Taxation on Cross-border Trade in Digital Services: China’s Approach', Cambridge, US, presented at Harvard Law School Institute for Global Law and Policy 2018 Conference, Cambridge, US, 02 June 2018
    Conference Papers | 2018
    Xu Y, 2018, 'Indirect Taxation on Trade in Digital Services: Seeking Legal Certainty for Technology Innovation', Seoul, Korea, presented at The 15th Asian Law Institute (ASLI) Conference: Law into the Future, Seoul, Korea, 10 May 2018
    Conference Papers | 2018
    Xu Y, 2018, 'International Taxation on Trade in Digital Services: A China Case Study', Sydney, presented at UNSW School of Taxation and Business Law The 13th International Conference on Tax Administration, Sydney, 05 April 2018
    Conference Papers | 2018
    Xu Y, 2018, 'Scope of VAT: the Chinese System in Comparison to the EU', Vienna, Austria, presented at WU Institute for Austrian and International Tax Law Conference on Court of Justice of the European Union: Recent VAT Case Law, Vienna, Austria, 11 January 2018
    Conference Papers | 2018
    Xu Y, 2018, 'The Development of Anti-Avoidance Rules and the Modernisation of China’s International Taxation System', Cambridge, UK, presented at Cambridge Centre for Tax Law Tax Law History Conference IX, Cambridge, UK, 09 July 2018
  • Media | 2018
    Xu Y, 2018, Creating a Business Friendly Tax Environment: the Hong Kong Experience, China Taxation News,
    Media | 2018
    Xu Y, 2018, Hong Kong: Clear Rules on Cancellation of Tax Registration for Easy Compliance, China Taxation News,
    Media | 2017
    Xu Y, 2017, Maintaining the Competitiveness of Hong Kong Taxation System, China Taxation News,
    Media | 2015
    Xu Y; d’Almeida AC, 2015, Chinese Cities Will Not Become Greener without a Decentralized and Smarter Taxation System, The Huffington Post,
    Media | 2015
    Xu Y, 2015, China’s ‘Stir-Fry’ of Environmentally Related Taxes and Charges: Too Many Cooks at Work, Columbia University Earth Institute, Center for Sustainable Development Policy Brief Series,
    Media | 2012
    Xu Y, 2012, Hong Kong’s Salaries Tax: Anxiety behind Success, China Taxation News,
    Media | 2011
    Xu Y; Cullen R, 2011, Balancing out Inflation, South China Morning Post,
    Media | 2011
    Xu Y, 2011, Salaries Tax in Hong Kong: Generous Tax Allowances without Tax Threshold, Legal Daily,
    Media | 2010
    Xu Y; Cullen R, 2010, A Sound System, South China Morning Post,
    Media | 2010
    Xu Y; Cullen R, 2010, Paid Political Electronic Advertising: The Wisdom of Robust Restrictions, Ming Pao Newspaper,
    Media | 2007
    Xu Y; Cullen R, 2007, Building a Fair Property Regime on the Mainland, South China Morning Post,

Competitive Government Grants:

  • Lead CI, “Sustainable Fiscal Federalism and Reform of the GST Distribution System”, Australian Research Council (ARC), Discovery Projects 2023, DP230100702 (A$194,807, 2023-2025);
  • Principal Investigator, “Indirect Taxation and the Digital Economy: Challenges and Responses in China”, Hong Kong Research Grants Council (RGC), General Research Fund 2019 (No. 14613619, HK$491,000, withdrawal due to moving to UNSW);
  • Principle Investigator, “Tax Reform, the Rule of Law and Representative Government”, Fulbright-Hong Kong RGC, Senior Research Scholar Award 2014-15 (HK$496,504);
  • Principle Investigator, “Taxation and Development: Case Study of China”, Hong Kong RGC, Early Career Scheme 2015 (No. 24607815, HK$598,016));
  • Co-investigator, “Greenhouse Gas Emissions Trading in China: Insights from the EU’s Experience”, Hong Kong RGC, General Research Fund 2017 (No. 14634116, HK$427,992);
  • Participating Investigator, “Mitigating Tax Barriers to Trade and Investment between Australia and the People’s Republic of China”, Australian Research Council Linkage Grant (2012-15, A$198,550);
  • Co-investigator, “Managing the Globalisation of Water Services in a World Affected by Climate Change”, WUN Research Development Fund (2013-15, HK$546,000);
  • Co-investigator, “Europe-Hong Kong Tax Treaties”, Eurasia Pacific Uninet Multilateral Project (2013-14, HK$114,000).

 

Internal Grants:

  • Lead CI, “A Multilateral Response to Global GST/VAT Challenges of the Digitalised Economy”, UNSW Business School CLMR Spring Research Grant (2021, A$10,000);
  • Lead CI, “Taxing Road Transport Fuel: Making Taxation an Effective Tool for Climate Action”, UNSW Digital Grid Futures Institute, Interdisciplinary Seed Funding Award 2020 (A$30,000);
  • Principle Investigator, “The Impact of the Global Campaign against Tax Avoidance on Hong Kong”, CUHK United College Lee Hysan Foundation Research Grant (2018-19, HK$30,000);
  • Principle Investigator, “Achieving a More Equitable Development: the Role of Taxation”, CUHK Faculty of Law Direct Research Grant (2013-2014, HK$30,500);
  • Principle Investigator, “Enduring Echoes in a Changing Landscape: Lessons from China’s Tax History”, CUHK Faculty of Law Direct Research Grant (2012-2013, HK$59,104).

  • Scientia Fellowship Award (Level D) by UNSW Sydney (2023);
  • Scientia Fellowship Award (Level D) by UNSW Sydney (2019);
  • Fulbright Senior Research Scholar Award (valued at A$100,000) by the US Department of State and Hong Kong Research Grants Council (RGC) (2014-15) in connection with a Fulbright Visiting Fellow at Columbia University School of Law and an invited visitor to the NYU International Taxation Program; 
  • Research scholarship by the Institute for Global Law and Policy of Harvard Law School (2014); 
  • Visiting Fellowship at the University of Cambridge Faculty of Law (2014);
  • International scholarship by Brown University International Advanced Research Institute (2013);
  • Abe Greenbaum Fellowship by UNSW School of Taxation and Business Law (2012);
  • OeAD Scholarship by the Austrian Federal Government (2008-2009).

  • TaxCOOP (Canada-based NGO), documentary interview on tax competition, 8 July 2020 and film documentary on “Fast & Furious Race to the Bottom” (released 15-16 October);

  • Public media consultations: Tax Analysts, The Economist, Wolters Kluwer, China Law & Practice, Phoenix TV, South China Morning Post, International Taxation Review.