Dr Bernard Schneider, JD, LLM (Taxation), MIA, PhD
Lecturer in International Tax Law
Email: email@example.comRoom Number: CCLS
Dr Schneider is Lecturer in International Tax Law at the Centre for Commercial Law Studies, Director of the LLM in Tax Law and LLM Research Director. He teaches international, US and Chinese taxation and Chinese business law.
Dr Schneider wrote his PhD thesis at CCLS on the development of the Chinese income tax system. His main research interests are in international and comparative tax law, taxation as public law and the Chinese legal system.
Dr Schneider graduated from the New York University School of Law with a JD and an LLM in Taxation, and he holds an MIA from the School of International and Public Affairs at Columbia University and an Advanced Certificate in China Studies from Columbia University's East Asian Institute. He studied Chinese at the Mandarin Training Centre of the National Taiwan Normal University in Taipei and at Capital Normal University in Beijing. He is fully proficient in Mandarin Chinese and can read and write traditional and simplified characters.
Prior to completing his thesis, Dr Schneider practised in New York, China and the United Kingdom, primarily in the areas of international and US taxation.
- QLLM429 US International Taxation
- QLLM430 US International Taxation: Advanced Topics
- QLLM423 Principles of Taxation
- QLLM424 International Tax Law
- QLLM425 International Tax Law: Advanced Topics
- QLLM316 Chinese Business Law
- QLLM356 Chinese Taxation
- QLLM401 Art and Governance
- QLLM480 Compliance Systems in Practice
- QLLM310 Compliance in Global Markets.
Dr Schneider’s research experience and interests lie primarily in the areas of international and comparative taxation; public law, jurisprudence and the relationship between taxation and constitutional and administrative law; and Chinese taxation and the Chinese legal system.
He is currently examining the relationship between constitutional and administrative law and tax law, as well as the development of the Chinese tax system and its place in the broader Chinese legal system. He is also looking at tax law and policy issues in the BRICS countries from a comparative perspective.
Key research interests include:
- Principles and theory of taxation
- International and comparative taxation
- Jurisprudence and legal theory
- Constitutional law
- Administrative law
- Chinese taxation
- UK taxation
- US taxation
- Chinese legal system
- International law
- Immigration and nationality law
- ‘The end of taxation without end: A new tax regime for US expatriates’, (2012) 32 Virginia Tax Review 1
Dr Schneider welcomes proposals for PhD supervision in the areas of international, Chinese and US taxation.
- Martin John Harty
- Yavuz Selim Sönmez.
- Member of the School of Tax Law at the Centre for Commercial Law Studies
- Postdoctoral Research Fellow in the BRICS Countries at the International Bureau of Fiscal Documentation (2014-15).
- Presented 'What Can the Chinese Tax System Tell Us About the Rule of Law in China?' at the European China Law Studies Conference, Oxford, United Kingdom, 19 September 2013
- Presented keynote speech 'The Case for Residence Based Taxation' at the Conference on the Taxation of Americans Abroad in the 21st Century, St Michael's College, University of Toronto, Toronto, Canada, 2 May 2014
- Discussant on two panels at the Double Tax Treaties Forum, Faculty of Finance and Accounting, University of Economics, Prague, Czech Republic, 16 October 2015.
Quoted In (Selected)
- Stephanie Soong Johnston, 'Experts Question Accuracy of New York Times Story on Chinese Taxation' (21 January 2015) 2015 Worldwide Tax Daily 13-4
- William Hoke, 'Chinese Local Governments to Honor Most Tax Incentive Deals' (14 May 2015) 2015 Worldwide Tax Daily 93-3
- William Hoke, 'Chinese Premier Reiterates Need to Fold Business Tax Into VAT Regime' (26 January 2016) 2016 Worldwide Tax Daily 16-8.