Education CV
Kui Li is a PhD researcher at Faculty of Law, Cambridge. His doctoral research is in the field of international taxation and focuses on taxing rights of low-income countries. He is a co-convenor of Cambridge Tax Discussion Group and a managing editor of Cambridge International Law Journal. Kui's teaching extends beyond tax law and in particular includes English private law subjects. At Cambridge, he is a supervisor of Law of Contract. Prior to the doctoral research, Kui spent a few years in practice. He was a transaction tax manager at Ernst & Young in London after completing traineeships with PwC, Citigroup and Bessemer Trust, all in New York. Kui read tax law at Harris Manchester College, Oxford and Fordham.
Fields of research
International Taxation; Tax Treaties; Comparative Tax
Research centres and interest groups
Cross-Border Allocation of Income Taxing Rights to Low-Income Countries
Summary
The purpose of this PhD thesis is to investigate taxing rights of low-income countries with respect to non-residents’ income. It asks two primary questions. First, how is income of non-residents 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 countries?
The thesis investigates twenty-four low-income countries and their bilateral income tax treaties with G20 member countries 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.
Supervisors
Professor Peter Harris
Representative Publications
Kui Li, "Should Low-Income Countries Sign Tax Treaties?" (2022) 76 Bulletin for International Taxation 9
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