Academic Staff

Jingyi Wang

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Dr. Jingyi Wang is a Post-doctoral Fellow in Taxation in the Department of Professional Legal Education at the University of Hong Kong. Jingyi earns her PhD from King’s College London. She also holds an LLM from King’s College London and an LLB from the East China University of Political Science and Law. Her PhD thesis, “Regulating transfer pricing of intangibles—a global challenge and implications for China”, considers the difficulties arising from the regulation of the transfer pricing of intangibles for tax purposes and explores the challenges faced by China as a developing country, in its attempts to integrate OECD principles and practices into existing administrative structures.

Jingyi’s wide research interests include international tax law, PRC tax law, comparative law and policy, administrative law, company law and commercial law. Her latest article “The Chinese approach to transfer pricing: problems faced and paths to improvement ” was published in British Tax Review in 2016. She also has published articles in Australian Tax Forum, International Transfer Pricing Journal, and Company Lawyer, etc.


  • Jingyi Wang, “The Chinese approach to transfer pricing: problems faced and paths to improvement”, British Tax Review, 2016, Issue 1, 89-118
  • Jingyi Wang, “Does a more transparent international tax environment provide the same outcomes as transfer pricing would but in a less arbitrary way?” Australian Tax Forum, 2015, Volume 30, Issue 2, 265-298
  • Jingyi Wang, “Chinese business restructurings: a case analysis and relevant regulations of business restructurings”, International Transfer Pricing Journal, August 2013, Volume 20, No. 5, 317-323
  • 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, 2013, Volume 34, No. 3, 84-91