Mr Kui Li
- Research student
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About
Kui Li is a final-year PhD student at Faculty of Law, Cambridge. His doctoral research is in tax law. Since 2022, Kui has been a co-convenor of Cambridge Tax Discussion Group. He was a Managing Editor of Cambridge International Law Journal and a Senior Editor of Cambridge Law Review. At Cambridge, Kui has taught various subjects, including tax law, contract law and land law.
Prior to his doctoral research, Kui spent a few years in practice as a tax advisor, primarily in London and New York. He was a transaction tax manager at Ernst & Young in London. Kui is a Certified Public Accountant, qualified in the State of New York. Before Cambridge, he read tax law at Harris Manchester College, Oxford and Fordham.
Research
International Taxation; Tax Treaties; Comparative Tax, History of Tax
Thesis: Cross-Border Allocation of Income Taxing Rights to Low-Income Countries
The purpose of this PhD thesis is to investigate taxing rights of low-income countries with respect to non-resident corporations’ income. It asks two primary questions. First, how is income derived by non-resident corporations taxed under domestic laws of low-income countries? Second, to what extent are these domestic taxing rights restricted by bilateral income tax treaties concluded with G20 member states?
The thesis investigates twenty-four low-income countries and their bilateral income tax treaties with G20 member states in a comparative manner. For purposes of comparison, low-income countries are classified into income tax law families according to the structures of their income tax laws. These include Common Law Symmetrican Family, Civil Law Taxastan Family, Civil Law French Family and so on.
Supervisor(s): Professor Peter Harris
Research centres: Centre for Tax Law (CTL); Lauterpacht Centre for International Law (LCIL)