Publications

Shimeng Lan, LLM

I. Zeitschriftenartikel / Journal articles

• A Comparative Study of the “Royalties” Provisions in the Tax Treaties Concluded by China, Bulletin for International Taxation, IBFD, 2018 (Volume 72), No. 3, 20 February 2018.

• The Digitalization of Tax Administration in China (People's Rep.), India and Korea (Rep.) in the Fourth Industrial Revolution (with Marta Olowska, Prerna Peshori), Bulletin for International Taxation 2020, 465.

• Sharing Economy: Challenges and Opportunities for Chinese Individual Income Taxation, Asia-Pacific Tax Bulletin, 2020, 1.