Personal Information
Citizenship: Chinese
Place and date of birth: Xiangfan, 6 May 1975
Email: xjcui1975@126.com
Telephone: 13971383715
Address: Law School of Wuhan University, China, 430072.
Current Position
Professor of international taxation law, law School of Wuhan University in China.
Professional Position Held
China
September 2013-now: Professor of international taxation law, law School of Wuhan University
September 2008-2013: Associate Professor of international taxation law, law School of Wuhan University
September 2003-2008: lecturer in Law at Wuhan University
September 1997-2003: assistant professor in Law at Wuhan University
France
October 2003-2004, Visiting scholar, Paris I University (Panthéon Sorbonne)
September 2008-2009, Post doctor of Jean Monnet School, Paris XI University
The United States
Year 2015-2016, Fulbright Scholar, Georgetown University
Primary Research Areas
International taxation law; European taxation law
Teaching Subjects and other services provided to students and the home institution
International taxation law
International Economic law
Tutor of the class with double orientation of law and French, 2006-2010
Language Skills
English, French, and Chinese: fluent
Education
Ph. D Law School of Wuhan University, China, 2005-2008
Master South Central University of Finance and Law, 2000-2003
BA South Central University of Finance and Law, 1993-1997
Doctor Thesis
Legal System of Tax harmonization in European Union
Publications (sole authorship)
Articles
1. The Teaching of Law in Bilingual Language, Journal of Wuhan Hydraulic and Electric University, 2000.
2. The Legal Problems of the Accidents of Working in the Electric industry, Hunan Electric Economy, 2000.
3. Translation of an English Article Bright Future beyond Our Images, Hunan Electric Economy, 2001.
4. Philosophic Bases on the Legal System of the Evidence, Journal of Social Science of Wuhan University, 2002.
5. Application of Evidence Rules, Yearly Book of Private International and Comparative Law, 2002.
6. Rules of the Evidence of TPIY, Revue Européenne du droit et de l’Economie, en France, 2004.
7. Study on the Directives of Company Tax Harmonization of European Union, Law Magazine, 2004.
8. Company Tax Harmonization in the European Union, forum of taxation law, March 2005.
9. Commentary of the Tax Arbitration Convention of the European Union, International Tax, December 2005.
10. Commentary of the Directive of Saving Tax in the European Union, International Tax, May 2006.
11. Commentary of the Directive of Energy Tax Directive of European Union, International Tax, December 2006.
12. The Saving Tax Directive of European Union and Its Reference for China, Modern Law, January 2007.
13. The Energy Tax Directive of European Union and its reference for China, International Law Review of Wuhan University.
14. The Energy Tax of European Union and its reference for China, Revue Européenne du droit et de l’économie，2007(3).
15. The Tax Information Exchange of European Union and Its Reference for China, International Tax, 2008(11).
16. The Commentary of the French Legal Education System, Legal Forum of Luojia, 2008(3).
17. Fueling reform in China, Oil Gas and Energy Intelligence, 2009(12).
18. Responsible Tax Sovereignty and Tax Harmonization, Guangming Daily, November 24, 2009.
19. Commentary of the Interest and Royalty Directive of European Union, International Tax, 2009(12).
20. Commentary of the Interest and Royalty Directive of European Union, International Taxation in China, 2009(12).
21. Look at the Trend of Coordination Mechanism of International Tax Collection from the UBS Case, Law Science Monthly, 2010(12) (Reprinted by Duplicated Materials by People's University in April 2011 and by China Social Sciences Digest in May 2011).
22. Analysis about the Difficulty of International Tax Information Exchange Mechanism, International Taxation, 2011(4).
23. Swiss Bank Secrecy Law and Coordination Mechanism of International Tax Collection，Chinese Social Science Digest, May 2011.
24. Analysis About the Development of the Cross-border Cooperation in Chinese Tax Administration System，Law Science Magazine, 2011(5).
25. New Development of Legal Regulation in International Tax Haven after the Financial Crisis, Taxation Research, 2011(5).
26. The Peer Review of International Tax Transparency and Chinese Response，CASS Journal of Law, 2012(4).
27. Theory of Construction on Legal Mechanism of International Tax Coordination——Based on Responsible Tax Sovereignty, Law Review, 2010(5).
28. Power Analysis about Tax Policy of International Mechanism in the Post-crisis Era, Taxation Research, 2012(6).
29. The Revision of the Convention on Mutual Administrative Assistance in Tax Matters and the Responses of China, Law Science Monthly, 2012(7).
30. Our Country Should Actively Participate in Establishing Global Tax Policy，Internal Reference of People’s Daily, 2012(9).
31. Analysis about International Tax Policy after the Financial Crisis，Chinese Social Science Digest, 2012(11).
32. The Effects of Agreement Between the Government of the United States of America and the Government of [FATCA Partner] to Improve International Tax Compliance and to Implement FATCA on China and the Concerning Countermeasures，Taxation Research, 2013(12).
33. The System of U.S. Foreign Account Tax Compliance and countermeasures of China，Studies in Law and Business, 2013(1) (Reprinted by Duplicated Materials by People's University in May 2013).
34. Analysis on Peer Review of Tax Transparency in Hong Kong and Macau, International Taxation, 2014(9).
35. Research on Legal Issues of Money Laundry and Tax Evasion, Tax and Economy, 2014(3).
36. The New Development in the Legal System of Automatic Information Exchange in International Taxation, Law Science Monthly, 2014(8).
37. Soft Law Governance in Global Tax Governance, Peking University Law Journal, 2015(5) (Reprinted by Duplicated Materials by People’s University in April 2016).
38. Research on Application of Principle of Permanent Establishment in the Digital Economy, Law Science Monthly, 2016(11).
39. Analysis of and Lessons from the Tax Avoidance of Microsoft, Law Science Monthly, 2016(8) (Reprinted by Duplicated Materials by People’s University in August 2016)
40. Application of WTO Non-discrimination Principle in International Taxation—A Review of the Financial Service Act of Argentina, International Tax, 2016(8) (Reprinted by China Social Sciences Digest in February 2017).
41. Research on the Preferential Arrangements and Application of Tax Treaties between China and OBOR Countries, China Legal Science, 2017(2). (Reprinted by Xinhua Digest in July 2017).
42. Legal Analysis of the Case involving Japanese Warehouse constituting Permanent Establishment, Tax and Economy,2017(6).
43. Impacts of U.S. International Tax Reform Plan on China and the Counter Measures, Journal of Henan Normal University,2018(1)(Reprinted by Duplicated Materials by People’s University in June 2018).
44. Tax Issues Relating to Qualified Foreign Institutional Investors: The Chinese Experience, Bulletin for International Taxation, 2018(Volume 72), No.7.
45. Chinese Controlled Foreign Company Rules in the Post-BEPS Era: New Developments, Asia-Pacific Tax Bulletin, 2018 (Volume 24), No 2.
46. The Levy of Individual Income Tax on the Double Employment of Foreign Executives,Global Law Review,2018(5). (Reprinted by Duplicated Materials by People’s University in January 2019).
47. Research of Legislation on Cross-Border Electronic Commerce Taxation,Law Science Monthly,2018(11)
Monographs
1. Removing Tax Barriers to China's Belt and Road Initiative,Edited by Michael Lang &Jeffrey Owens, Published by Kluwer Law International B.V.，2018.（Wrote Chapter Five）
2. Legal Issues and New Development of Administrative Cooperation in International Taxation, Published by China Social Sciences Press, 2014.
3. Legal System of Tax Coordination in European Countries, Published by People’s Publishing House, 2011.
Management of Research Projects
1. Research Project “Tax Legislatures Regarding International Tax Haven”, supported by Ministry of Education of China, 2009.
2. Research Project "Legal Regulations of International Tax Havens.", supported by Humanities and Social Sciences Youth Project of the Ministry of Education, 2009.
3. Funded by "Fund for Returned Overseas Staff to Start Research" of the Ministry of Education, 2010.
4. Funded by the major projects of Research on the Undergraduate Education Reform in School of Law, 2010.
5. Research Project "Study in the legal problems of International Tax Administrative Cooperation in the Era of Globalization ", supported by the National Social Science Fund Project, 2011.
6. Research Project "Study on the Problems of Coordination in International Tax Collection", supported by the State Administration of Taxation, 2011.
7. Research Project "Study on the International Tax Information Exchange System" supported by the Application of Countermeasures Project of Academy of Social Sciences, Wuhan University, 2011.
8. Research Project “Teaching International Tax Law in English” supported by Department of educational administration, Wuhan University, 2011.
9. Research Project “Specific Plan to deal with FATCA”, 2013.
10. Research Project “Legal Issues on Corporate Tax Planning”, 2014.
11. Research Project “Legal Issues on China’s Participation of International Taxation Governance”, supported by Ministry of Education of China, 2015.
12. Research Project “Issues of Improving the China Legal System in Post BEPS Era”, supported by National Social Science Project, 2016.
13. Research Project “Research on the Construction of ‘the Belt and Road’ and the Reform and Innovation of China's International Tax Law System”,supported by National Social Science Fund Major Project, 2018.
Participation of International Conferences
1. International Law in the Global Perceptive, Wuhan, June, 2000.
2. 2007 Annual Conference of the Chinese Society of European Union Law Studies, Beijing, November, 2007.
3. Green Tax International Conference, Hong Kong, February, 2009.
Professional Honors
1. Article Legal Analysis on the UBS case was awarded the third prize of Outstanding Thesis in annual conference of Society of International Economic Law in 2010.
2. Article Look at the Trend of Coordination Mechanism of International Tax Collection from the UBS Case was awarded the third prize in Social Science Achievement Award in Hubei Province in 2013.
3. Article The Revision of the Convention on Mutual Administrative Assistance in Tax Matters and the Responses of China was awarded the third prize in Social Science Achievement Award in Hubei Province in 2015.
4. Monograph Legal Issues and New Development of Administrative Cooperation in International Taxation was awarded the third prize in Social Science Achievement Award in Hubei Province in 2016.
Consultation Report:
1.Entrusted by the State Administration of Taxation in 2018，the consultation report “Trump’s tax reform and its impact” has been all adopted by the State Administration of Taxation.
2. Entrusted by the State Administration of Taxation in 2018，the consultation report “Research on the Preferential Arrangements and Application of Tax Treaties between China and OBOR Countries” has been all adopted by the State Administration of Taxation.
3. Entrusted by the Ministry of Finance in 2013, the consultation report "The Specific Response Programs to FATCA" has been all adopted by the Ministry of Finance.
4. Entrusted by the State Administration of Taxation in 2012, the consultation report “Revision of the Convention on Mutual Administrative Assistance in Tax Matters and the Responses of China" has been all adopted by the State Administration of Taxation.
5. Invited by the State Administration of Taxation as the chief legal counsel on Global Tax Forum’s peer review of China in 2011, the consultation report "The Study of legal issues on Global Tax Forum’s Peer Review of China" has been all adopted by the State Administration of Taxation.
