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WEI CUI
Associate Professor of Law
Visiting Associate Professor, Fordham University Law School , Spring 2008
Visiting Associate Professor , Taiwan National University Law School, Fall 2008
Education
New York University School of Law, LL.M. in Taxation, 2005.
Yale Law School , J.D., 2002.
Rutgers and New York Universities , Ph. D. student in philosophy
(Rutgers, 1996-97; NYU, 1997-98, 1999-2000).
Tufts University , M.A. in Philosophy, 1996.
Harvard College , B.A. in Social Studies, cum laude, 1993.
Research Interests
Tax law and administration (current topics of research include—all in
the Chinese context—international taxation, corporate and partnership tax, personal income tax administration, and the value added tax); public finance; and comparative law.
Courses Taught
• Comparative taxation
• International taxation
• Advanced International Taxation
• Public Finance
• Contemporary Chinese Tax Reform
• Mergers and Acquisitions in China (with Luo Shaolin)
• Doing Business in China
Select Publications
1."PE Meets PE: How to Tax Foreign Investment in Chinese Partnerships?", forthcoming in Global Law Review (Chinese Academy of Social Science Institute of Law)
2."A Basic Principle in Reforming the Business Tax", forthcoming in the Finance and Tax Law Review
3.Responding to Sovereign Funds: Are We Looking in the Right Place? 123 Tax Notes 1237 (June 8, 2009)
4.Chinese Business Tax Design: It Shouldn't Be “Anything Goes”, International VAT Monitor, Vol. 4, 2009
5.Taxing Cross-Border Services in China: the (Partial) Switch to Destination-Based Taxation, book chapter in Michael Lang (ed.), THE RELATION BETWEEN DIRECT AND INDIRECT TAXES (2009)
6.Designing Foreign Tax Credit Rules in China: The Case of Foreign Loss Limitations, 38 BNA Tax Management International Journal 277 (May 2009)
7. Corporate Partners and the Enterprise Income Tax Law: Implications for Partnership Taxation, Wuhan University Law Review (faxuepinglun), No. 2, 2009, pp. 48-55
8.Two-Tiered Systems for Inbound Taxation and Their Policy Underpinnings, 20 Peking University Law Journal 851 (November 2008) (also collected in K. Gee, et al (ed.), ENTERPRISE INCOME TAX LAW OF CHINA (Angle Publishing, 2009))
9. Will Partnership Law be Worth It? International Financial Law Review, September 2008
10. Difficulties in Administering Withholding Tax on Foreign Investors in Offshore Resident Companies"(in Chinese), Anhui University Legal Commentary, Volume 2, 2007.
11. Asset Contribution: an Illustration of the Challenges Faced by the New Enterprise Income Tax Law (in Chinese), Yuedan Financial and Economic Law Review, Volume 9, June 2007 (viewable at http://www.cftl.cn/show.asp?c_id=24&a_id=6983 )
12. The Prospect of New Partnership Taxation in China , Tax Notes Int'l (May 9, 2007)
13. China 's New Personal Income Tax Return-Filing Regime, 45 Tax Notes Int'l 977 (Mar. 12, 2007)
14. Should China 's Personal Income Tax Aim to Measure Precisely the Ability to Pay? (in Chinese), Yuedan Financial and Economic Law Review, Vol. 7, December 2006 (viewable athttp://www.cftl.cn/show.asp?c_id=24&a_id=6741 )
15. Government Licensing Reform from the Perspective of a Municipal Jurisdiction, 33 Hong Kong L. J. 417 (2003)
16. Joint Management as a Fair Solution to the Spratly Dispute, 36 Vanderbilt Journal of Transnational Law 799 (2003), available at http://law.vanderbilt.edu/journals/journal/36-03/Cui.pdf .
17. What Is It Like? (Review of Dan Zahavi, Selfness and Alterity) TLS: Times Literary Supplement, January 5, 2001, at 25.
18. Aware of Ourselves (Review of Kathleen Wider, The Bodily Nature of Consciousness), TLS: Times Literary Supplement, November 27, 1998, at 30
Legal Practice Experience
Before joining SACL, Wei worked in New York City as a tax attorney, for the international law firms Clifford Chance and Simpson Thacher & Bartlett.
Contact Information
Tel.: 010-5890-8246
Fax: 010-5890-8245
Email: weic@cupl.edu.cn
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