Jingyi is a PhD candidate at King’s College London School of Law. She holds an LLM in Taxation from King’s College London and an LLB in Economic Law from East China University of Political Science and Law in Shanghai, China. She also has a Bachelor Degree in Accounting from Shanghai Institute of Foreign Trade. Jingyi has passed Paper I (Principles of International Taxation) and Paper III (Transfer Pricing option) for the Advanced Diploma in International Taxation. Jingyi has been awarded the King’s Alumni Scholarship and the PhD Grant from the Chartered Institute of Taxation.
Jingyi’s PhD is supervised by Professor John Phillips and Professor Jonathan Schwarz.
Jingyi’s research interests lie in the area of tax law, particularly international tax law. Her doctoral research focuses on transfer pricing aspects of intangibles. The objective of her research is to propose a tentative solution to the controversies over transfer pricing of intangibles. She is using China as a case study to establish how these suggestions could influence and benefit China’s transfer pricing regime.
Publications and presentations
Academic and professional journal articles
Jingyi Wang, “Chinese business restructurings: a case analysis and relevant regulations of business restructurings”, International Transfer Pricing Journal, August 2013, (Volume 20), No. 5 (forthcoming)
Jingyi Wang, “A Tentative Improvement: Comments on OECD Discussion Draft on the Transfer Pricing of Intangibles”, International Transfer Pricing Journal, May/June 2013, (Volume 20), No. 3, 136-143
Jingyi Wang, “The OTS Small Business Tax Review: a positive start to simplify the UK tax system”, Company Lawyer, March 2013, Vol. 34, Issue 3, 84-91
Jingyi Wang, “China: defining intangibles”, Transfer Pricing International Journal, August 2012, 13-18
The above articles can be downloaded from Jingyi Wang’s SSRN Author page: http://ssrn.com/author=2095525
Topic: OECD Study on Intangibles in Transfer Pricing: What is an intangible? Round Table: Developments in International Profit Allocation, CIOT London Branch In association with King’s College London, Dickson Poon School of Law, London, International Tax Seminar, 5 February 2013
Topic: transfer pricing aspects of intangibles, guest lecturer for LLM Transfer Pricing module, King’s College London, November 12, 2012
Topic: The influence of Chinese intellectual property protection on transfer pricing, The Sixth International Graduate Law Research Conference, King’s College London, 19-20 April, 2012 London
Topic: transfer pricing in China, The Academy of Business and Retail Management Research (ABRMR), 7-8th November 2011, London
Teaching & Employment Interests
Jingyi is interested in teaching, and research in international taxation. She can be contacted at the above email address.