All posts by profjinyanli

Repurposing Pillar One into an Incremental Global Tax for Sustainability: A Collective Response to a Global Crisis

  A word from Professor Scott Wilkie: Professor Jinyan Li and Ms. Sophie Chatel, both drawing on their expertise and experience in international tax, have recently co-written this article published by the International Bureau of Fiscal Documentation in the Bulletin for International Taxation, which is now freely available and can be accessed by clicking here. […]

Professor Jinyan Li's Commentary on the Pillar One Blueprint Published by OECD - Access Here

  The OECD/G20 invited comments from the public on the Pillar One Blueprint and Pillar Two Blueprint, which were both published on October 12th, 2020. Pillar One is about allocating more taxing rights to market jurisdictions in respect of income derived from automated digital services and consumer facing businesses. It is achieved through a new […]

The Tech Giants, COVID-19 and Digital Taxation

  The global tech giants, such as the FAANGS (Facebook, Amazon, Apple, Netflix, Google and Shopify) in the US and the BAT (Baidu, Alibaba, Tencent) in China are proving themselves to be “essential” in the fight against the COVID-19 pandemic by allowing people to stay connected, and public institutions as well as essential businesses to […]