Miscellaneous
Professor Wei Cui teaches at the Peter A. Allard School of Law. He also practiced tax law for over 10 years in both New York and Beijing, served as senior tax counsel for the China Investment Corporation and has served as a consultant to the United Nations, the Budgetary Affairs Commission of China’s National People’s Congress, and China’s Ministry of Finance and State Administration of Taxation.Cui has been at the forefront of the effort to understand the opportunities and perils presented by the fast-moving effort to tax digital giants such as Facebook and Google. He explains how his focus on digital taxes grew out of a last-minute scramble to find a topic after a shift in the political winds rendered another moot. The result has been good for him and great for all of us as he has added much-needed light to a heated debate that at times has threatened to escalate into a trans-Atlantic trade war. Cui also discusses his controversial work on third-party information reporting. He has questioned the importance scholars and policymakers often place on information as a source of strength for tax systems in developed economies. He makes a compelling case that the link between the two has long been misunderstood.Our student quote by Aaron from College Station, Texas.ResourcesProfessor Cui’s bio.Dan Shaviro’s blog post about Cui’s visit to the NYU Law Tax Policy and Public Finance Colloquium.The paper Cui presented at the Colloquium, The Digital Services Tax: A Conceptual DefenseCui’s paper questioning the value of information reporting. Leandra Lederman’s response.The student quote is taken from John Marshall’s opinion in McCulloch v. Maryland, 17 U.S. 316, 431 (1819).