PROF. NOAM NOKED
Assistant Professor

Tel    

Fax

Email

Office

(852) 3943 1605

(852) 2994 2505

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. He joined CUHK in December 2016. His research focuses on tax law and policy. He is particularly interested in tax administration and compliance issues, tax transparency, taxation and corporate governance, tax incentives and international tax competition. His academic work has appeared in the Virginia Tax Review, Florida Tax Review, Journal of Tax Administration, University of Pennsylvania Journal of International Law, Stanford Law Review Online, Michigan Law Review Online, Tax Notes, Tax Notes International, and other journals.

Prof. Noked is the honorary secretary of the Joint Liaison Committee on Taxation, a forum that discusses various tax issues and reflects the views of tax practitioners and several stakeholders to the Hong Kong Government. He is a member of the executive committee of the Hong Kong branch of the International Fiscal Association. He 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 Israel and New York.

Prof. Noked 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. He 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 of 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) (requirements fulfilled, degree waived)
  • LLB. (Tel Aviv University, Faculty of Law)
  • B.A. (Tel Aviv University, Accounting Department)

RESEARCH INTERESTS

  • Tax policy
  • International taxation
  • Tax administration and compliance
  • Law and economics

RESEARCH GRANTS

  • Principal Investigator, General Research Fund (GRF), Hong Kong Research Grants Council, “Mandatory Disclosure Rules: Development, Policy Analysis, and Implications for Financial Centers,” HK$475,000, 2021-2023
  • Principal Investigator, Early Career Scheme (ECS), Hong Kong Research Grants Council, “Regularization of Tax Noncompliance: Comparative Legal Analysis and Proposal for China,” HK$470,000, 2019-2021

REPRESENTATIVE PUBLICATIONS

Articles and Essays

  • A Cut of the TikTok Sale: U.S. Taxation of Inbound Foreign Direct Investments, 41 Virginia Tax Review (forthcoming 2021) (available at this link)
  • Cooperative Compliance for Individuals and Trusts: A Proposal for a Compliance Passport, 6 Journal of Tax Administration 33 (2021) (with Philip Marcovici) (available at this link)
  • Step-up in Basis in Revocable Trusts: Should the Settlor Reserve the Right to Receive or Direct Income?, 27 Trusts & Trustees 54 (2021) (with Lyubomir Georgiev) (available at this link)
  • Potential Response to GloBE: Domestic Minimum Taxes in Countries Affected by the Global Minimum Tax, 102 Tax Notes International 943 (2021) (available at this link)
  • Defense of Primary Taxing Rights, 40 Virginia Tax Review 341 (2021) (available at this link)
  • From Tax Competition to Subsidy Competition, 42 University of Pennsylvania Journal of International Law 445 (2020) (available at this link) (available at this link)
  • Proposal for Voluntary Disclosure Procedures in China, 6 Journal of Tax Administration 190 (2020) (with Yan Xu) (available at this link)
  • Should the United States Adopt CRS? , 118 Michigan Law Review Online 118 (2019) (available at this link)
  • Designing R&D Incentives in Hong Kong, 14 University of Pennsylvania Asian Law Review 41 (2019) (available at this link)
  • FATCA, CRS, and the Wrong Choice of Who to Regulate, 22 Florida Tax Review 77 (2018) (available at this link)
  • Tax Evasion and Incomplete Tax Transparency, 7 Laws: Special Issue on International Tax Law and Policy 31 (2018) (available at this link)
  • The Future of Voluntary Disclosure, 160 Tax Notes 783 (2018) (available at this link)
  • Public Country-by-Country Reporting: The Shareholders’ Case for Mandatory Disclosure, 90 Tax Notes International 1501 (2018) (available at this link)
  • The “Hidden” Tax Cost of Executive Compensation, 70 Stanford Law Review Online 179 (2018) (with Kobi Kastiel) (available at this link)
  • Can Taxes Mitigate Corporate Governance Inefficiencies?, 9 William & Mary Business Law Review 221 (2017) (available at this link)
  • Integrated Tax Policy Approach to Designing Research & Development Tax Benefits, 34 Virginia Tax Review 109 (2014) (available at this link)
  • The Unruly World of Tax: A Proposal for an International Tax Cooperation Forum, 15 Florida Tax Review 57 (2014) (with H. David Rosenbloom & Mohamed S. Helal) (available at this link)
  • Judicial Review of Tax Authorities’ Determination of Income, 26 Taxes 77 (2012) (with Ofer Granot) (Hebrew)

Book Chapters

  • Implementing the Multilateral Instrument in Hong Kong (China), The Implementation and Lasting Effects of the Multilateral Instrument (forthcoming 2021) (with Viktoria Wöhrer)
  • 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)