Research interests

international taxation, comparative tax law, history of tax law, tax issues related to developing countries, tax law and technology, taxation of the "digital economy", tax issues relating to indigenous people, accounting

Publication

Kui Li, "Should Low-Income Countries Sign Tax Treaties?" (2022) 76 Bulletin for International Taxation 9

Working papers

Kui Li, "The Dark Forest of Tax Treaties"

Kui Li, "Dancing with Words: A Microhistory in International Tax Lawmaking"

Presentations

“The Dark Forest of Tax Treaties”

2025 Oxford Centre for Business Taxation Doctoral Conference, University of Oxford

2025 116th Annual Conference, Society of Legal Scholars, University of Leeds

2025 Darwin College Chalk Talk, Darwin College, University of Cambridge

“Cross-Border Allocation of Income Taxing Rights to Low-Income Countries”

2025 Annual Intl’ Tax Law PhD Conference, Intl’ Bureau of Fiscal Doc., Amsterdam

“The Rights of Low-Income Countries to Tax Non-Residents’ Income from Assets”

2024 115th Annual Conference, Society of Legal Scholars, Bristol University

2024 UK Tax Research Network Annual Conference, Cardiff University

“The Impact of G20 Countries’ Tax Treaty Policies on Low-Income Countries”

2023 MSc Summer Tax Policy Symposium, University of Oxford (as Invited Speaker)

2023 Intl’ Centre for Tax and Dev. Conference, Nairobi, Kenya (as Invited Speaker)

2023 PhD Work-In-Progress Seminar Series, Faculty of Law, University of Cambridge

“Why Is the International Tax System Problematic for Low-Income Countries?”

2022 Darwin College Humanities and Social Sciences Seminars, University of Cambridge

“Allocation of Taxing Rights to Low-Income Countries”

2022 Agora Lunchtime Seminar, Dept. of Politics and Intl’ Stud., University of Cambridge