Professor Daniel Berman from the School of Law of Boston University gave a lecture on Making Tax Law to the students on Xueyuanlu Campus on the evening of 21 Nov, 2019.

This lecture was moderated by A/Prof. Xuyan, Director of the Institute for the Laws of Hong Kong Macao and Taiwan Regions of the College of Comparative Law. It is also the eleventh of the serial celebrating lectures on the 10th Anniversary of the College.

Prof. Shi Zhengwen, Vice-President of the China Fiscal and Tax Law Society & Director of the Research Centre for Fiscal and Tax Law of CUPL, A/Prof. Cao Mingxing from the School of Public Finance and Taxation of the Central University of Finance and Economics and Dr. He Yan from the School of Law of Capital University of Economics and Business were the commentators. Deputy Director of the Institute Dr. Yang Ziran and Lawyer Zhang Fan from the Beijing Celue Law Firm participated in the discussion.

In the lecture, Prof. Berman gave a lively account of the development of the U.S tax code and some of his experience in signing treaties while working for the U.S. government. He also focused on the main body of the U.S. foreign tax treaty, the way of signing and the effectiveness of the treaty and domestic law.

Berman patiently answered questions from the students about treaties and the hierarchy of U.S. domestic law and the U. S. tax system during the Q&A section. The lecture came to a successful conclusion in friendly interaction.