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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. 

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  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. 

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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.  

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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. 

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