ACADEMIC STAFF
Prof. Noam NOKED
Assistant Professor
Tel (852) 3943 1605
Fax (852) 2994 2505
Email noam.noked@cuhk.edu.hk
Office

Room 617 ,
Faculty of Law,
6/F, Lee Shau Kee Building,
The Chinese University of Hong Kong
Sha Tin, NT, Hong Kong SAR

Noam Noked is an Assistant Professor of Law at the Chinese University of Hong Kong. His research focuses on tax law and policy. He is particularly interested in the impact of taxation on corporate decisions and practices, international tax competition, tax incentives, corrective taxes and subsidies, tax transparency, information exchange regimes, tax administration and compliance issues. His academic work has appeared or is forthcoming in Florida Tax Review, Virginia Tax Review, Tax Notes, Tax Notes International, Stanford Law Review Online and other law journals.

Noam has also worked as a tax lawyer in the Hong Kong office of Baker McKenzie, advising financial institutions, trustees, corporations and individuals on U.S. and international tax matters. He is admitted to practice in New York and Israel.

Noam holds a doctoral degree in law (S.J.D.) from Harvard Law School, where he received the John M. Olin Prize for best paper in law and economics. While at Harvard, he was a fellow of the Program on Corporate Governance and a co-editor of the Harvard Law School Forum on Corporate Governance and Financial Regulation. He was also a teaching assistant for the LL.M. writing workshop, and a recipient of the Terence M. Considine fellowship.

Noam holds an LL.B. in Law (summa cum laude) and a B.A. in Accounting (summa cum laude) from Tel Aviv University. He was a law clerk to Justice Eliezer Rivlin on the Supreme Court of Israel, and worked in the Capital Market Division of the Israeli Ministry of Finance.

Education
  • S.J.D. (Harvard Law School)
  • LL.M. (Harvard Law School; degree waived on admission to the S.J.D. program)
  • LLB. (Tel Aviv University, Faculty of Law)
  • B.A. (Tel Aviv University, Accounting Department)
Research Interests
  • Tax policy
  • International taxation
  • Tax compliance
  • Information exchange regimes
  • Law and economics
REPRESENTATIVE PUBLICATIONS

Articles


Book Chapters

  • Hong Kong, International Guide to Money Laundering Law and Practice (Arun Srivastava, Mark Simpson & Nina Moffat eds., 5th edition, 2018) (with Karen Man, Bryan Ng, Audrey Fairhall, Wenwen Chai & Martin So)
  • Exchange of Tax Information and the Impact of FATCA for Hong Kong, LexisNexis Guide to FATCA and CRS Compliance (William Byrnes & Robert Munro eds., 2017) (with Richard Weisman)


Other Publications

  • Chief Executive’s Policy Address: Tax Policy Updates, Hong Kong Lawyer 62 (Nov. 2017) (with Steven Sieker)
  • International Tax Reforms Target Tax Planning Strategies, Hong Kong Lawyer 42 (Dec. 2015) (with Richard Weisman)
  • OECD Releases Final Reports on Base Erosion and Profit Shifting, Hong Kong Lawyer 58 (Nov. 2015) (with Richard Weisman)
  • Hong Kong is Becoming More Investment-Friendly by Granting a Profits Tax Exemption to Offshore Private Equity Funds, Hong Kong Lawyer 59 (Aug. 2015) (with Steven Sieker and Josephine Chuk)
  • LegCo Approves Tax Reliefs for Individuals, Businesses and Families with Children, Hong Kong Lawyer (July 2015) (with Sieker and Josephine Chuk)
  • Consultation Process for Automatic Exchange of Information in Hong Kong, Hong Kong Lawyer 67 (June 2015) (with Richard Weisman)
RESEARCH GRANTS
  • Principal Investigator, “Regularization of Tax Noncompliance: Comparative Legal Analysis and Proposal for China,” Hong Kong Research Grants Council, Early Career Scheme, 2018-2020, HK$470,000
RECENT TALKS AND PRESENTATIONS
  • Panel member, sessions titled “FATCA, CRS and US tax updates” and “Mobility and exit taxes - immigration and pre-immigration steps” at the 2018 Asia Pacific Wealth Management Conference (Singapore, April 2018)
  • Presented “Subsidies Over Tax Benefits” at the Asia FDI Forum IV: Special Economic Zones - Issues and Implications for International Law & Policy (Hong Kong, March 2018)
  • Presented “From Tax Competition to Subsidy Competition” at the CUHK Law Faculty Seminar (Hong Kong, March 2018)
  • Presented “Tax Considerations in Internal Restructurings in Asia” at the Transnational Tax Network Conference (Hong Kong, February 2018)
  • Panel member, session titled "External Pressures on Asia Pacific" at the TEI Tax Summit (Hong Kong, August 2017)
  • Presented "Can Taxes Mitigate Corporate Governance Inefficiencies?" at the Oxford University Centre for Business Taxation Academic Symposium (Oxford, June 2017)
  • Presented "Can Taxes Mitigate Corporate Governance Inefficiencies?" at the Annual Conference of the Asian Law and Economics Association (Ho Chi Minh City, June 2017)
  • Presented "Automatic Exchange of Information and Its Implications" at the 8th Offshore Investment Conference (Hong Kong, June 2017)
  • Presented "CRS and Trusts" at the 2017 Asia Pacific Wealth Management Conference (Singapore, April 2017)
  • Panel member, session titled "Exchange of information" at the 2016 Asia Pacific Tax Conference (Hong Kong, November 2016)
  • Presented "U.S. Tax Planning Considerations" at the 7th Offshore Investment Conference (Hong Kong, June 2016)
  • Panel member, sessions titled "The new age of Asian wealth Planning" and "US tax updates" at the 2016 Asia Pacific Wealth Management Conference (Singapore, April 2016)
  • Presented "Common Reporting Standard and Automatic Exchange of Information" at a STEP Hong Kong seminar (Hong Kong, March 2016)