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Dr Yige Zu's Outputs (13)

China's VAT in the Digitalized Economy (2023)
Book Chapter
Zu, Y. (2023). China's VAT in the Digitalized Economy. In Y. Xu (Ed.), VAT in the Digital Era: Unilateral and Multilateral Options for Reform. Oxford University Press

Statutory Interpretation after Brexit: Implications from a Case Study of VAT (2022)
Journal Article
Zu, Y. (2023). Statutory Interpretation after Brexit: Implications from a Case Study of VAT. Legal Studies, 43(2), 295-311. https://doi.org/10.1017/lst.2022.41

As the UK leaves the European Union, a new body of UK law, labelled ‘retained EU law’, was introduced to save and convert certain parts of EU law into UK statutes. This article explores the impact of Brexit on statutory interpretation in the UK in th... Read More about Statutory Interpretation after Brexit: Implications from a Case Study of VAT.

Developing VAT Treaties: International Tax Cooperation in Times of Global Recovery (2021)
Journal Article
Zu, Y. (2022). Developing VAT Treaties: International Tax Cooperation in Times of Global Recovery. Legal Studies, 42(1), 159-177. https://doi.org/10.1017/lst.2021.37

The COVID-19 pandemic highlights the pressing need to address common challenges faced by all countries and, in particular, provide special support to developing countries through international cooperation. Taxation, in particular Value Added Tax (VAT... Read More about Developing VAT Treaties: International Tax Cooperation in Times of Global Recovery.

The VAT Compliance Burden in the UK: A Comparative Assessment (2020)
Journal Article
Zu, Y., Evans, C., & Krever, R. (2020). The VAT Compliance Burden in the UK: A Comparative Assessment. British Tax Review, 2020(3), 354-377

Presents a study of the UK's VAT compliance burden and how it compares with that of other OECD states including Canada and South Africa. Reviews the methodology of the study and its main findings, including how compliance burdens are related to VAT l... Read More about The VAT Compliance Burden in the UK: A Comparative Assessment.

The United Kingdom has Spoken: The Receding Impact of European Jurisprudence on the UK Interpretation of the Common VAT System (2020)
Journal Article
Zu, Y., & Krever, R. (2020). The United Kingdom has Spoken: The Receding Impact of European Jurisprudence on the UK Interpretation of the Common VAT System. Common Law World Review, 49(1), 75-91. https://doi.org/10.1177/1473779520907099

Post-Brexit, UK law conforming to Directives of the European Union such as the value added tax (VAT) Directive will remain in effect and UK courts will be permitted to consider decisions of the Court of Justice of the European Union (CJEU) when inter... Read More about The United Kingdom has Spoken: The Receding Impact of European Jurisprudence on the UK Interpretation of the Common VAT System.