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Advanced Materials and Electronic Devices Advanced Research Computing (ARC) Aesthetics, Ethics and Politics Algorithms and Complexity in Durham (ACiD) Animal Cells and Systems Applied and Computational Mathematics Artificial Intelligence and Human Systems (AIHS) Behaviour, Ecology and Evolution Research Centre (BEER) Bioarchaeology Bioengineering Biomolecular Interactions Biophysical Sciences Institute (BSI) Catchments and Rivers Centre for Advanced Instrumentation Centre for Banking Institutions and Development Centre for Catholic Studies Centre for Chinese Law and Policy Centre for Classical Reception Centre for Consumers and Sustainable Consumption Centre for Contemporary Chinese Studies Centre for Criminal Law and Criminal Justice Centre for Culture and Ecology Centre for Death and Life Studies Centre for Environmental and Energy Economics Centre for Ethics and Law in the Life Sciences Centre for Experimental Methods and Behavioural Research Centre for Extragalactic Astronomy Centre for Global Infectious Disease Centre for Humanities Engaging Science and Society Centre for Institutions and Political Behaviour Centre for Intercultural Mediation Centre for Law and Global Justice Centre for Leadership and Followership Centre for Macroeconomic Policy Centre for Materials Physics Centre for Molecular and Nanoscale Electronics Centre for Neurodiversity & Development Centre for Nineteenth-Century Studies Centre for Organisations and Society Centre for Particle Theory Centre for Political Thought Centre for Quantitative Research in Financial Economics Centre for Research into Violence and Abuse Centre for Social Justice and Community Action Centre for Strategy, Technological Innovation and Operations Centre for Sustainable Development Law and Policy Centre for Vision and Visual Cognition Centre for Visual Arts and Cultures Centre for the History of Medicine and Disease Centre for the Study of Jewish Culture, Society and Politics Centre for the Study of the Ancient Mediterranean and Near East Climate, Environment and Resources Cognitive Neuroscience Communications and THz Computational Mechanics Condensed Matter Physics Criminal Justice, Social Harms and Inequalities Decolonising MLAC Development and Alumni Office (DARO) Developmental Science Durham Centre for Crop Improvement Technology Durham Centre for Law and Philosophy Durham Centre for Soft Matter Durham Cultural Evolution Research Centre Durham Energy Institute (DEI) Durham Enterprise Centre Durham European Law Institute Durham Geochemistry Centre Durham Infancy and Sleep Centre Durham International Dispute Resolution Institute Durham Research Methods Centre (DRMC) Durham Research in Economic Analysis and Mechanisms Durham University Evidence Centre for Education Durham X-Ray Centre Ecology, Evolution and Environment Economic and Social History Economy & Culture El Shaarani Centre for Ethical Finance, Accountability and Governance Electrical Power Environmental Evolutionary Anthropology Fluid Mechanics Gender and Law at Durham Geochemistry Geographies of Life Geophysics & Geodynamics Global Policy Institute Hazards and Surface Change Health and Social Theory Heritage Partnerships History of Science, Technology and Medicine Human Rights and Public Law Centre Institute for Commercial and Corporate Law Institute for Computational Cosmology (ICC) Institute for Data Science (IDAS) Institute for Local Governance Institute for Medical Humanities (IMH) Institute for Particle Physics Phenomenology (IPPP) Institute of Advanced Study (IAS) Institute of Hazard, Risk and Resilience (IHRR) Institute of Medieval and Early Modern Studies (IMEMS) International Politics Landscape and Environment Landscapes of Complex Society Learning and Memory Processes Centre (LAMP) Marketing and International Business (MIB) Material and Visual Culture Mathematical and Theoretical Particle Physics Molecular Plant Sciences Music & Science Network Engineering, Science and Theory in Durham (NESTiD) Northern Communities Paleoclimate Paleoecosystems Pedagogy and Curriculum Pedagogy in Computer Science (PICS) Political Economy Politics-State-Space Probability Quantitative Social Psychology Quantum Light and Matter Scientific Computing (SciComp) Sea Level, Ice and Climate Sedimentology Social Anthropology Statistics The Centre for Communications Systems The International Centre of Public Accountability Thermal Energy Systems Thinking East Asia Transnational Cinema Transnational History Urban Worlds Violence and Abuse Vision, Imaging and Visualisation in Durham (VIViD) Wolfson Research Institute (WRI) Zurbarán Centre for Spanish and Latin American Art

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Dr Yige Zu

Email

yige.zu@durham.ac.uk

https://orcid.org/0000-0003-4310-4726

Research Interests	EU tax law International taxation Tax administration VAT

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Durham Law School

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