Faculty

Dai Yue

Yue (Daisy) Dai

Position: Assistant Professor of Law (Current Academic Visitor at Oxford Law School)

Area: Taxation, Common Law 

Email: yd2nx@virginia.eduyue.dai@law.ox.ac.uk

Office: Room 414, Law Building 

Yue “Daisy” Dai is an Assistant Professor of Law at the Shanghai University of Finance and Economics and a registered New York State Attorney, with an expertise in the PRC and the US tax laws. Daisy is a senior academic visitor in the University of Oxford, Faculty of Law from September 2018 to April 2019. She has several papers published in leading Chinese journals and Tax Notes/Tax Notes International. She is working on multiple international tax research projects, including the G20 countries tax competitiveness, digital services tax and international tax reform. 

In 2016, Daisy won the first prize in the Donald C. Alexander Tax Law Writing Competition organized by the Federal Bar Association. Daisy earned Juris Doctor (Cum Laude) from University of Illinois Champaign-Urbana, and Bachelor of Arts from University of Virginia, double majored in Economics and Foreign Affairs (Deans’ list). Daisy has worked in big law firms, the US Federal District court, the US House Committee on Foreign Affairs and the University of Illinois Legal Office.

 

Publications & Presentations 

In English 

  •  Taxing Sharing Economy and Digital Platform” Tax Notes International (August 5, 2019)

  •  “China’s Surprising Silence on Digital Taxation” Tax Notes International (Jun. 24, 2019, on the cover)

  •  “China’s 2018 Income Tax Reform: A Global Perspective,” Tax Notes International (May 27, 2019)

  •  “China’s Individual Income Tax Exemption System: Problems and Proposals,” Tax Notes International (Mar. 11, 2019)

  •   Joint Talk on China’s Competitiveness in Oxford (Jan. 23, 2019):                                                                                                                                     https://www.law.ox.ac.uk/current-students/graduate-discussion-groups/chinese-law-discussion-group/blog/2019/02/regulating?from=singlemessage&isappinstalled=0

  •  Presentation about US-China Tax Competitiveness in Queen Mary University of London (Dec. 7, 2018)                                                                                        https://www.qmul.ac.uk/ccls/events/items/nvcl-2018-19-is-tax-reform-really-about-tax-competitiveness---the-impact-of-competitiveness-and-the-us-tax-reform-in-china.html

  • Presented Paper about China’s Individual Income Tax Reform in Cambridge University (Nov. 1, 2018)

  • “Make the Wrongdoers Pay for the Wrongful Acts,” Tax Notes (Oct. 2017)

 

In Chinese

  •  “Changes to Raise the G20 Corporate Tax Competitiveness and Inspirations for China,” China’s Public Finance Research (Apr. 2018)
  •  Articles “Comparative Liquidation Tax Analysis between the US and China,” “Comparison of the House and the Senate Tax Reform Proposals,” and “Trump Tax Reform and Impact on China” published on China Taxation News

  •  “The Trump Tax Reform and Its International Impact,” China’s Journal of Central University of Finance & Economics (Sep. 2017)

  •  “Studies On China Personal Income Tax Exemption and Reform Proposed,” co-author with Weiqun Zhu, China Taxation Research (Jul. 2017)

  •  “Studies on the US Corporate Inversion Tax Policies,” China’s International Tax Research (Feb. 2017)

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