Professor Rick Krever from the School of Law of the University of Western Australia gave a lecture on the Principles of Tax Law and International Tax Treaties to the students on Xueyuanlu Campus on the evening of 22 Nov, 2019.

This lecture was held by the Institute for the Laws of Hong Kong Macao and Taiwan Regions of the College of Comparative Law. It is also the twelfth of the serial celebrating lectures on the 10th Anniversary of the College.

Director of the Institute A/Prof. Xu Yan moderated the lecture. A/Prof. Weng Wuyao, Director of the Institute of Fiscal and Financial Law of the School of Civil, Commercial and Economic Law of CUPL, A/Prof. Cao Mingxing from the School of Public Finance and Taxation of the Central University of Finance and Economics, and Deputy Director of the Institute Dr. Yang Ziran were the commentators.

In the lecture, Prof. Krever gave an in-depth explanation on basic theoretical issues such as the principles of tax law by starting from the status of China's tax law system. He introduced the construction of tax system before China's reform and opening-up and the development of tax system since the reform and opening-up, expounded in detail the historical development of value-added tax and the problems to be considered in the future legislation, and had a further discussion combined with the basic content of international taxation.

During the discussion session, Weng Wuyao, Cao Mingxing and Yang Ziran had a further exchange and discussion with Prof. Krever on relevant issues such as the reform of the tax system and the protection of the right of deduction. The students also raised questions about the doubts they had in their studies. Prof. Krever patiently answered the questions and interacted with the audiences.