Past Events
Time: 10:00 a.m. - 12:00 p.m
Location: Faculty Lounge (Room 351), Inlow Hall, 530 W. New York Street, Indianapolis, IN
DOCTOR OF JURIDICAL SCIENCE PROGRAM
In Fulfillment of the Requirements for the Degree of
DOCTOR OF JURIDICAL SCIENCE
(S.J.D.)
FENGQUAN LI
Master of Laws (LL.M.), Indiana University Robert H. McKinney School of Law, 2016
LL.B. (Honors), Bachelor of Law, Shanghai University of Political Science and Law, China, 2015
will defend her dissertation titled
INTELLECTUAL PROPERTY TAXATION IN CHINA AND THE UNITED STATES:
AN INTERNATIONAL COMPARISON
Defense Committee:
PROFESSOR XUAN-THAO NGUYEN
Supervisor
Gerald L. Bepko Chair; Director, Center for Intellectual Property Law and Innovation
Indiana University Robert H. McKinney School of Law
DR. FRANK EMMERT
John S. Grimes Professor of Law
Executive Director, Center for International and Comparative Law
Indiana University Robert H.McKinney School of Law
PROFESSOR JEFFREY A. MAINE
Associate Dean for Research; Maine Law Foundation Professor of Law
University of Maine School of Law
MARY SUE BACKUS
Hugh Roff Professor of Law
Robert Glenn Rapp Foundation Presidential Professor
University of Oklahoma College of Law, Designated Expert
Date: Tuesday, 25 January, 2022
Time: 10:00 a.m. -12:00 p.m.
Venue: Faculty Lounge, Room 351
Faculty, staff, students, and members of the public are all welcome.
ABSTRACT
INTELLECTUAL PROPERTY TAXATION IN CHINA AND THE UNITED STATES:
AN INTERNATIONAL COMPARISON
This dissertation compares and analyzes tax treatments of intellectual property development, transfer, acquisition, sales, and licenses in the United States and China. It attempts to examine the impact of redistributing profits through intellectual property transactions on global tax base division. It shows that transfer pricing laws in China necessitate amended legislation because current laws fail in deterring tax avoidance efficiently. It concludes by proposing effective approaches to enhance the application of transfer pricing legislation, increase punishments for violating the legislations, and establish local construction of China’s advance tax ruling system.
Contact:
VICE DEAN CYNTHIA M. ADAMS
Tel. # 317-274-4909; Email: cmadams@iu.edu
