

Publications
| Dr Shu-Chien Chen
陳菽芊
Academic Publications
o EU Customs Reform in 2023: The Data-Driven Approach, Caribbean Tax Law Journal, 2023.
o Towards a Neutral Formulary Apportionment System in Regional Integration, Kluwer, 2023.
o Towards a Benefit-Based Market Neutral Formulary Apportionment System in the EU: Reflections for the BEFIT Proposal, MBB Maandblad Belastingbeschouwingen, 2022.
o Discourses in the Tampon Tax Campaign, AnaLize Journal: Journal of Gender and Feminist Studies, 2022.
o Book Review: Anthony C. Infanti, Our Selfish Tax Laws: Toward Tax Reform That Mirrors Our Better Selves, Netherlands American Studies Review, 2020.
o Toward a Neutral Corporate Tax for the Transportation Industry – Rethinking the Transportation Industry Formula of the Common Consolidated Corporate Tax Base Directive Proposal Under EU Law, ID-DRITT XXX/ Għaqda Studenti talLiġi (The Law Students’ Society, University of Malta), 2020.
o Neutrality as Tax Justice: The Case of Common Consolidated Corporate Tax Base Under EU Law, European Studies – The Review of European Law, Economics and Politics, 2019.
o The Strategy of Shifting-To-Losses: The Case of Common Consolidated Corporate Tax Base (CCCTB) in the European Union, UCPH Fiscal Relations Law Journal, 2019.
o Lost in Translation? Rethinking the Oil and Gas Industry Formula Under the Common Consolidated Corporate Tax Base Directive Proposal, Societas et Iurisprudentia, 2019.
o Tracing Capital: Toward a Neutral Specialized Formula for Financial Institutions Under Common Consolidated Corporate Tax Base (CCCTB), Bocconi Legal Papers, 2019.
o Predicting the "Unpredictable" General Anti-Avoidance Rule (GAAR) in EU Tax Law, InterEULawEast Journal, 2018.
o The Tax Avoidance in the Sales Factor, Indian Journal of Tax Law, 2018.
o In the Name of Legal Certainty? Comparison of Customs’ Advance Ruling for Tariff Classification in European Union, China, Taiwan, World Customs Journal, 2016.
o Conflicts Between Exchange of Information and Data Protection Rights: The Lessons for China-Taiwan Tax Agreement, Journal of Internet Finance and Law, 2015.
Professional Publications
o De Promovendus Aan Het Woord: Towards a Neutral Formulary Apportionment System in Regional Integration, Weekblad Fiscaal Recht, 7444, 1032-1033, 2022.
o Towards a Diversified Capital Market System: A Brief Review of the Proposed Regulatory Reform in China on IPO, China-Europe Commercial Collaboration Association, 2019.
o Towards a Safer Commercial Environment: A Brief Review of the E-commerce Law of the P.R.C., China-Europe Commercial Collaboration Association, 2018.
o Vier hoofdstukken over nationale vennootschapswetten, waaronder Australië, Nieuw-Zeeland, Ierland, British Virgin Islands (BVI), in William H. Byrnes (ed.), International Trust Laws and Analysis, Company Laws, Wealth Management & Tax Planning Strategies, Kluwer Law International, 2016.
o The Latest Development of the CCCTB Directive: Comments and Analysis of the Compromise Proposal of the CCCTB Directive, in Highlights & Insights on European Taxation, 2014.
Online Publications
o Reforming the Corporate Taxation in The European Union, European Student Think Tank Blog, 2019.
o The Rebirth of CCCTB: Lessons from US Multistate Tax Compact, Kluwer International Tax Blog, 2015.
Translations and Publications in Chinese
o Customs in a Day 極簡海關法 (forthcoming in 2027)
o Eleonor Kristoffersson & Pernilla Rendahl, Textbook on EU VAT 歐盟增值稅, 2026.
o "The Lights That Are Seen And Not Seen" 看得見與看不見的光, 2020.
o Conflicts between Exchange of Information and Data Protection Rights: The Lessons for China-Taiwan Tax Agreement, Journal of Internet Finance and Law, 2015.
o .H.P.H.M.C. van Kempen, Protection of Human Rights in Criminal Law Procedure in The Netherlands, in The Military Law Journal Taiwan, 2012.