Tax Dispute Resolution in China and International Taxation

China has been exploring tax dispute resolutions at both domestic and international levels. Domestically, China has been working on improving legislation to protect taxpayers' rights and devising strategies to rationalise tax relief procedures. Internationally, intending to promote economic and trade cooperation, China has placed its reformative focus on optimising mutual agreement procedures (MAP) and developing alternative tax dispute resolution (ADR). This talk will discuss several main challenges facing tax dispute resolution in China and their connection with the international taxation system. Existing proposed solutions will be evaluated, with a preliminary investigation into the potential for innovation. 

Dr Yan XU is an Associate Professor at the Comparative Law Institute of China University of Political Science and Law. She received her PhD in Jurisprudence from Peking University and conducted postdoctoral research at the Chinese Academy of Social Sciences. She is also a visiting scholar at Tübingen University, Freiburg University, Boston University and the Academia Sinica in Taiwan. She is mainly interested in tax law and economic law. She has presided over several national/international projects and published thirty articles in core journals.

This event will be in hybrid form. No prior registration is required. For online attendees, please email yuxue.fang@law.ox.ac.uk to request the Microsoft Teams link.