Shaomei Chen

Shaomei Chen is a PhD researcher in the Research Program of Limits of Tax Jurisdiction at Leiden University, the Netherlands. She is writing her PhD thesis in Tax Treaties. Shaomei completed her Adv. LL.M. in International Tax Law with summa cum laude at International Tax Center of Leiden University. After that, she served as teaching assistant in 2016 fall term. She currently is also a guest lecturer at International Tax Center Leiden, lecturing some Tax Treaties courses for ITC Leiden South-East Asia Program in International Tax Law at Jakarta, Indonesia and ITC Leiden Summer Course at Shanghai, China. She is awarded with fully-funded scholarships by China Scholarship Council for her Adv. LL.M and her PhD research at Leiden.

Shaomei Chen

Writes about:

Tax Treaties; European Union Tax Law; China Taxation; BEPS; Tax Planning and Transfer Pricing.

Frequency of writing:

Monthly

Contact Shaomei:

shaomei.chen@itc-leiden.nl

+31638453387

  • Articles by Shaomei Chen

  • In a decision issued on July 12, 2017 by the Paris Administrative Tribunal, the Court found that Google’s advertising-sales business carried on by Google Ireland, did not have a permanent establishment in France and ruled against the 1.11 billion Euro bill sought by the France’s tax authority for five years of back taxes. This decision, which was ruled based on Ireland-France Tax Treaty (1968) exactly reflects the flaws of the current used permanent establishment concept in OECD Model (2014) on tax on digital economy.
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