Associate Professor Yan Xu
- PhD in Law, The University of Hong Kong
- MSc in Taxation, The University of Oxford
- LLB & MPhil in Law, Wuhan University
Yan Xu听is Scientia Associate Professor of Tax Law at the University of New South Wales (91色情片) Business School. She has been a Fulbright Senior Scholar at Columbia Law School and has held visiting positions at the University of Oxford, New York University and the University of Melbourne. Her research has been published in leading international journals, including the British Tax Review, Cambridge Law Journal, International and Comparative Law Quarterly, Journal of Environmental Law and Singapore Journal of Legal Studies. Her book VAT in the Digital Era: Unilateral and Multilateral Options for Reform (Oxford University Press, 2023), for which she was the sole editor and a contributing author, is among the first comprehensive studies to analyse critical issues in international VAT law in the digital age.
Yan has secured and led substantial research grants through competitive government funding schemes, including Lead CI on an Australian Research Council Discovery Project and Principal Investigator on several Hong Kong Research Grants Council general fund projects (comparable to Discovery schemes). Her funded research examines taxation of the digital economy, cross-border trade and investment, sustainable fiscal governance and the green transition. She regularly presents at major international conferences and has delivered invited presentations for institutions and organisations including the Australian Treasury, the International Fiscal Association, and the UN Economic and Social Commission for Asia and the Pacific. Her research interests include comparative tax law and policy, international taxation and environmental taxation.
- Publications
- Media
- Grants
- Awards
- Research Activities
- Engagement
- Teaching and Supervision
Competitive Government Grants:
- Lead CI, 鈥淪ustainable Fiscal Federalism and Reform of the GST Distribution System鈥, Australian Research Council (ARC),听Discovery Projects 2023, DP230100702 (A$194,807);
- Principal Investigator, 鈥淚ndirect Taxation and the Digital Economy: Challenges and Responses in China鈥, Hong Kong Research Grants Council (RGC), General Research Fund 2019 (No. 14613619,听HK$491,000);
- Principal听Investigator, 鈥淭ax Reform, the Rule of Law and Representative Government鈥, Fulbright-Hong Kong RGC, Senior Research Scholar Award 2014-15 (HK$496,504);
- Principal听Investigator, 鈥淭axation and Development: Case Study of China鈥, Hong Kong RGC, Early Career Scheme 2015 (No. 24607815, HK$598,016));
- Co-investigator, 鈥淕reenhouse Gas Emissions Trading in China: Insights from the EU鈥檚 Experience鈥, Hong Kong RGC General Research Fund 2017 (No. 14634116, HK$427,992);
- Partner CI, 鈥淢itigating Tax Barriers to Trade and Investment between Australia and the People鈥檚 Republic of China鈥, ARC Discovery Projects 2011, (A$198,550, 2012-2015);
- Co-investigator, 鈥淢anaging the Globalisation of Water Services in a World Affected by Climate Change鈥, WUN Research Development Fund 2013 (HK$546,000);
- Co-investigator, 鈥淓urope-Hong Kong Tax Treaties鈥, Eurasia Pacific Uninet Multilateral Project听2013听(HK$114,000).
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Internal Grants:
- Lead CI, 鈥淎 Multilateral Response to Global GST/VAT Challenges of the Digitalised Economy鈥, 91色情片 Business School CLMR Spring Research Grant听2021听(A$10,000);
- Lead CI, 鈥淭axing Road Transport Fuel: Making Taxation an Effective Tool for Climate Action鈥, 91色情片 Digital Grid Futures Institute, Interdisciplinary Seed Funding Award 2020听(A$30,000);
- Principal听Investigator, 鈥淭he Impact of the Global Campaign against Tax Avoidance on Hong Kong鈥, CUHK United College Lee Hysan Foundation Research Grant (2018-19, HK$30,000);
- Principal听Investigator, 鈥淎chieving a More Equitable Development: the Role of Taxation鈥, CUHK Faculty of Law Direct Research Grant听(2013-2014, HK$30,500);
- Principal听Investigator, 鈥淓nduring Echoes in a Changing Landscape: Lessons from China鈥檚 Tax History鈥, CUHK Faculty of Law Direct Research Grant听(2012-2013, HK$59,104).
- Scientia Fellowship, 91色情片 Sydney (2023);
- Scientia Fellowship,听91色情片 Sydney (2019);
- Fulbright Senior Research Scholar Award,听US Department of State and Hong Kong Research Grants Council (RGC) (2014-15);听
- Harvard Law School Institute for Global Law and Policy Award 2014;
- Brown University International Advanced Research Institute Scholarship 2013;
- Abe Greenbaum Fellowship 2012,听91色情片 Atax;
- OeAD Scholar Award, Austrian Federal Government Ministry of Education, Science and Research and Austrian Agency for International Cooperation in Education and Research, 2008-2009, Austria.听
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TaxCOOP (Canada-based NGO), documentary interview on tax competition, 8 July 2020听and film documentary on 鈥淔ast & Furious Race to the Bottom鈥 (released 15-16 October);
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Public media consultations:听Tax Analysts,听The Economist,听Wolters Kluwer,听China Law & Practice,听Phoenix TV,听South China Morning Post,听International Taxation Review.听