Academic Staff

Dai Yue

Yue “Daisy” Dai

Position: Assistant Professor of Law

Area: Taxation, Data Protection, Common Law


Office: Room 414, School of Law  


Yue “Daisy” Dai is an Assistant Professor of Law at the Shanghai University of Finance and Economics, a senior academic visitor at Oxford University Faculty of Law (2018-2019), and a columnist at Tax Notes. She is licensed to practice law in China and New York. She is also a senior external counsel at Ernst & Young Shanghai Law Office and has worked in big law firms and the U.S. federal district court. Her current research includes China’s tax reform, digital services tax, tax treaty disputes and data protection. She is a founding member at SUFE’s Common Law Program and teaches Anglo-American Torts, Commercial Law and International Tax in English.


Daisy earned J.D. from the University of Illinois, College of Law, and B.A. from the University of Virginia, double majored in Economics and Foreign Affairs. In 2016, she won first place in the Donald Alexander Tax Law Writing Competition organized by the U.S. Federal Bar Association.

She is bilingual, fluent in Chinese and English.



Publications & Presentations in English

  •  “Taxation of Foreign Partnerships: The Chinese and French Examples” Tax Notes International (July 13, 2020)
  • “China’s Permanent Establishment Rule and the Future of Digital PEs” Tax Notes International (June 29, 2020)
  •  “How Would Digital Tax Reform Affect the Cross-Border Marketplace?” Tax Notes International (May 4, 2020)
  • “New Chinese Tax Policies Target Coronavirus Outbreak” Tax Notes International (Feb. 17, 2020), Tax Notes Podcast (Feb. 28, 2020), Forbes (Mar. 2, 2020),
  • “Taxing the Sharing Economy and Digital Platforms” Tax Notes International (Aug. 5, 2019, on the cover), SSRN Top Ten List
  •  “China’s 2018 Income Tax Reform: A Global Perspective” Tax Notes International (May 27, 2019), SSRN Top Ten List
  •  “China’s Individual Income Tax Exemption System: Problems and Proposals” Tax Notes International (Mar. 11, 2019), SSRN Top Ten List
  • Joint Talk on China’s Labor Law and Tax Law in Oxford with Oxford law faculties (Jan. 23, 2019)
  • Presentation about the Tax Cut and Jobs Act in Queen Mary University of London (Dec. 7, 2018)
  • Presented Paper about China’s Individual Income Tax Reform in Cambridge (Nov. 1, 2018)
  • “Make the Wrongdoers Pay for the Wrongful Acts” Tax Notes (Oct. 2017)


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