Huaning (Christina) Li

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Dissertation Title: A Comparative Study of European Patent Box Regimes

Dissertation Topic:

Tax legislators increasingly struggle to tax income from mobile intangible property (IP) in a way that prevents IP income from being shifted abroad. In this regard, the most important significant tax policy development in recent years has been the introduction of Patent Box Regimes (PBRs), which have become increasingly popular among EU member countries.Patent box regimes (PBR) offer a substantially reduced corporate income tax rate for income derived from selected kinds of intangible assets or intellectual property (IP).

Huaning(Christina) Li's doctoral research project conducts a comparative study of the design features in 10 European patent box regimes. The similarities and differences found in this comparative research project shed light on the important role of tax competition in today's tax law transplantation.


  • LLM (International Business Law) - Osgoode Hall Law School, York University
  • JM (JD) - KoGuan Law school, Shanghai Jiao Tong University, Shanghai, China
  • BA (Economics) - Henan University of Finance and Economics, China

Teaching Experience

  • Teaching Assistant for course “Social –Legal Theories”, Faculty of Liberal Arts and Professional Studies, Department of Social Science, York University. (2014 to present)

Professional Experience

  • Member of the Bar of China, 2009-present
  • Legal Aid Centre of Shanghai Judicial Bureau, Shanghai, China, (2008-2010)


  • “Legal Study on Insider Trading and Transfer Pricing of Enterprises for Tax Avoidance Purpose”, Journal of Henan Mechanical and Electrical Engineering College, China in No.2 of 2011.
  • "Legal Study on Insider Trading in Canadian Capital Markets”, Law and Economy, China in February of 2011.
  • “Reviews of Studies on International Financial Law from 2007 to 2010” , website of Shanghai Jiao Tong University, 2009.


  • York Graduate Scholarship (2013, 2014,2015, 2016, 2017)
  • Peter W. Hong Graduate Award (2013, 2014)
  • International Tuition Fee Scholarship (2013, 2014, 2015, 2016,2017)
  • Henan University of Economics and Law Undergraduate scholarship
  • The thesis “Study on Canada Legal Regulation of Insider Trading in Capital Markets” was awarded the title “China Outstanding Thesis” in 2010


  • "A Comparative Study of European Patent Box Regimes', Association of Transnational Law School (ATLAS) program, Queen Mary, University of London, June, 2017