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Liao Yixin 廖益新

Liao Yixin 廖益新

Professor of Law

yixin@xmu.edu.cn 2185902

Room 409, School of Law, Xiamen University

Educational background

Prof. Liao Yinxin received his LL.M. in international economic law from Xiamen University in December, 1984. He carried on research work as a senior Fulbright visiting scholar at Harvard Law School of the U.S. from September 1993 to September 1994, and as a senior research fellow at the Tax Law Center of Law Faculty of Cambridge University of the United Kingdom. During September 2007 to August 2008 he was appointed as a senior research fellow at Hauser Global Law School Program of New York University to conduct tax law research and teaching activities.

Areas of expertise

international tax law and international economic law

Prof. Liao is currently appointed as a Min River Distinguished Professor of Law and a doctorate student supervisor in the area of Tax Law at Xiamen University Law School. He is the director of the Center for International Tax Law and Comparative Taxation of Xiamen University. Prof. Liao is also a Vice-chairman of the Chinese Society of Finance and Tax Law, a Vice-chairman of the Chinese Society of International Economic Law, and a Vice-chairmen and an arbitrator of Xiamen Arbitration Commission.

Research and publication

Prof. Liao is specialized in international tax law and international economic law, he has since chaired and participated in more than 10 research projects at provincial or ministerial or upper level, published more than 30 articles in important law reviews and tax journals and edited or co-edited 6 national uniform textbooks in the fields of international economic law and tax law. Prof. Liao’s related research and teaching works won many times governmental prizes at provincial or ministerial level. The principal courses taught by Prof. Liao in Law School of Xiamen University include International Tax Law, Chinese Tax Law System, Study on International Economic Law and Study on Financial and Tax Law, etc.      

Prof. Liao has published more than 60 articles in journals including China Legal Science and Taxation Research Journal. He including Research on International Tax Law and the Chinese Foreign-related Income Tax Law, Research on the Legal Issues of Double Tax Treaty, Research on the Revision of Working Papers of Chinese Tax Treaty Negotiation, Research on the OECD Model Tax Treaty and Commentaries (in both Chinese and English). He has also chaired the edition or writing of 8 books, including International Tax Law, Chinese Tax Law and A Comparison of the Legal Regimes across the Taiwan Straight. He has been awarded 12 times for his achievements in teaching and research on provincial or ministerial or upper level and was selected among the first batch to the Tran-century Excellent Scholar Cultivation Scheme.

Courses: Double Tax Agreement