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IU McKinney Doctor of Juridical Science Candidate Fengquan Li, LL.M. ’16, defended her successfully dissertation on January 25 at Inlow Hall. Her dissertation is titled, “Intellectual Property Taxation in China and the United States: An International Comparison.”

Professor Xuan-Thao Nguyen, Gerald L. Bepko Chair and director of the Center for Intellectual Property Law and Innovation at IU McKinney, served as the supervisor for Li’s dissertation. Also on the defense committee was Professor Frank Emmert, the John S. Grimes Professor of Law and executive director of the Center for International and Comparative Law at IU McKinney; and Professor Jeffery A. Maine, associate dean for research and Maine Law Foundation Professor of Law at the University of Maine School of Law.

Li’s work 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 a global tax base division. It shows transfer pricing laws in China necessitate amended legislation because current laws fail in deterring tax avoidance efficiently. The work concludes by proposing effective approaches to enhance the application of transfer pricing legislation, increase punishments for violating the legislation, and establish local construction of China’s advance tax ruling system.

"With my strong passion for IP law, I found the intersection of IP and taxation quite intriguing and complex," Li said. "No one in China had ever researched that, so I decided to be the first one. I compared approaches to taxation of IP transactions in China and the U.S., both governments seek to balance between generating revenue and stimulating innovation investment. I also focused on the global transfer pricing problem which leads to tax base erosion and profit shifting. I aim to provide comprehensive tax treatments guidance for those who engage in intellectual property transactions."

Li received her LL.B. (Honors) at Shanghai University of Political Science and Law. She is a member of the New York Bar and is looking for opportunities to practice law in the United States.

In the photo from left are Professor Xuan-Thao Nguyen, Fengquan Li, and Professor Frank Emmert.