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. China's Tax Policy Response to the Global Financial Crisis,
forthcoming in Jean-Pierre Cabestan et al (Eds.) CHINA AND THE GLOBAL
CRISIS, TWO YEARS ON: A COMPARISON WITH THE EUROPEAN UNION (Routledge,
2011)

2. The Tax Dimension of Fiscal Federalism in China, forthcoming in C.
Sacchetto and G. Bizioli (Eds.) TAX ASPECTS OF FISCAL FEDERALISM: A
COMPARATIVE ANALYSIS (2011)

3. What Is Law in Chinese Taxation? forthcoming in Asia Pacific Law
Review (2011)

4. VAT in China, forthcoming in Michael Lang et al (Eds.), THE FUTURE
OF INDIRECT TAXATION: RECENT TRENDS IN VAT AND GST SYSTEMS AROUND THE
WORLD (2011)

5. The Impact of the Model Conventions on China's Tax Treaties,
forthcoming in Michael Lang et al (Eds.), THE IMPACT OF THE OECD AND
THE UN MODEL CONVENTIONS ON BILATERAL TAX TREATIES (2011), pp .

6. Two Paths for Developing Anti-Avoidance Rules in China, forthcoming
in Asia Pacific Tax Bulletin, Jan/Feb, 2011.

7. Tax Classification of Foreign Entities in China: The Current State
of Play, Bulletin for International Taxation, Vol. 64, No. 11 (2010),
pp. 559-65.

8. The Unauthorized Decision to Tax Indirect Equity Transfers,
Diritto e Pratica Tributaria Internazionale, No. 2 (2010), pp 1075-82.

9. Special "Tax-Exempt" Reorganizations for Large SOEs, 22 Peking
University Law Review 944 (November 2010).

10. On Applying the Business Tax to Cross-Border Services, Taxation
Research (Chinese Tax Institute), No. 11, 2010.

11. New Regulation Signals New Era in Taxpayer's Rights, Legal Daily,
June 22, 2010.

12. Reflections on the Making of the Income Tax Rules for Enterprise
Reorganizations, Xiong Wei (Ed.), TAX LAW AND CASE REVIEW, VOL. 1 (Law
Press, 2010)

13."Establishment”: An Analysis of a Core Concept in Chinese Inbound Income Taxation, 1 Columbia Journal of Tax Law 46 (2010)

14.The Legal Framework for Inter-Governmental Fiscal Relations in the United States and Recent Developments, in Xiong Wei (Ed.), THE LEGAL DIMENSION OF INTERGOVERNMENTAL FISCAL RELATIONS (Law Press, 2010)

15.VAT Design for Special Sectors: Financial Services, Real Estate, and Public Bodies, in Budgetary Affairs Commission of the National People’s Congress (Ed.) COMPARATIVE STUDIES OF VAT SYSTEMS (Democracy and Law Press, 2010)

16.Urgent Tax Policy Issues in China’s Outbound Investments, Taxation Research (Chinese Tax Institute), No. 11, 2009.

17.PE Meets PE: How to Tax Foreign Investment in Chinese Partnerships? Global Law Review (Chinese Academy of Social Science Institute of Law), No. 6, 2009.

18.A Basic Principle in Reforming the Business Tax, Finance and Tax Law Review (Beijing University Law School), Vol. 10 (2009)

19.Responding to Sovereign Funds: Are We Looking in the Right Place? 123 Tax Notes 1237 (June 8, 2009) (reprinted in 55 Tax Notes Int'l 117)

20.Business Tax: China’s Quasi-VAT, International VAT Monitor, No. 4, 2009, pp. 291-5.

21.Taxing Cross-Border Services in China: the (Partial) Switch to Destination-Based Taxation, in M. Lang, P. Melz and E. Kristoffersson, VALUE ADDED TAX AND DIRECT TAXATION: SIMILARITIES AND DIFFERENCES (IBFD 2009), pp. 323-338.

22.Designing Foreign Tax Credit Rules in China: The Case of Foreign Loss Limitations, 38 BNA Tax Management International Journal 277 (May 2009)

23. Corporate Partners and the Enterprise Income Tax Law: Implications for Partnership Taxation, Wuhan University Law Review (faxuepinglun), No. 2, 2009, pp. 48-55.

24.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))

25. Will Partnership Law be Worth It? International Financial Law Review, September 2008.

26. Difficulties in Administering Withholding Tax on Foreign Investors in Offshore Resident Companies"(in Chinese), Anhui University Legal Commentary, Volume 2, 2007.

27. 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 )

28. The Prospect of New Partnership Taxation in China , Tax Notes Int'l (May 9, 2007)

29. China 's New Personal Income Tax Return-Filing Regime, 45 Tax Notes Int'l 977 (Mar. 12, 2007)

30. 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 )

31. Government Licensing Reform from the Perspective of a Municipal Jurisdiction, 33 Hong Kong L. J. 417 (2003)

32. 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 .

33. What Is It Like? (Review of Dan Zahavi, Selfness and Alterity) TLS: Times Literary Supplement, January 5, 2001, at 25.

34. 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