Innovative Approach to Anti-BEPS and the Coherence of International Tax Law

Author

Haiyan XuFollow

Date of Award

2018

Degree Type

Dissertation

Degree Name

Doctor of Juridical Science (S.J.D.)

First Advisor

Prof. Reuven S. Avi-Yonah

Second Advisor

Prof. Michael S. Barr

Third Advisor

Prof. Wang Liming

Abstract

This dissertation is comprised of three articles:

• Avi-Yonah, Reuven,. co-author. "Evaluating BEPS: A Reconsideration of the Benefits Principle and Proposal for UN Oversight." H. Xu, co-author. Harv. Bus. L. Rev. 6, no. 2 (2016): 185-238
• Reuven S. Avi-Yonah & Haiyan Xu, A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits, 39 Mich. J. Int'l L. 155 (2018).
• Avi-Yonah, Reuven S. "China and BEPS." Haiyan Xu, co-author. Laws 7, no. 1 (2018): 4-30.

Citation

Xu, Haiyan, "Innovative Approach to Anti-BEPS and the Coherence of International Tax Law" (2018). SJD Dissertations.
https://repository.law.umich.edu/sjd/7