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PROF. NOAM NOKED
Associate Professor

Tel    

Fax

Email

Office

(852) 3943 1605

(852) 2994 2505

noam.noked@cuhk.edu.hk

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 Associate Professor of Law at the Chinese University of Hong Kong, specializing in tax law and policy. His scholarly work has been published in prominent international and comparative law journals (such as the Yale Journal of International Law, Virginia Journal of International Law, and the American Journal of Comparative Law), business and economic law journals (including the Harvard Business Law Review and the Journal of International Economic Law), general and online law reviews (such as the UC Irvine Law Review, Stanford Law Review Online, and Michigan Law Review Online), and tax law journals (including the Virginia Tax Review, Florida Tax Review, Columbia Journal of Tax Law, and the Australian Tax Review). His research has been cited in publications by various organizations, including the World Bank, International Monetary Fund, U.S. Congressional Research Service, United Nations Development Programme, European Commission, European Parliament, European Law Institute, Brookings Institution, and the Tax Justice Network.

Prof. Noked serves as the director of the Faculty of Law’s Ph.D. and M.Phil. programs. He is also the honorary secretary of the Joint Liaison Committee on Taxation, a forum that addresses various tax issues and conveys the perspectives of tax practitioners and stakeholders to the Hong Kong government. Additionally, he is a member of the Executive Committee of the Hong Kong branch of the International Fiscal Association. As a U.S. tax consultant at Baker McKenzie’s Hong Kong office, he advises financial institutions, trustees, corporations, and individuals on U.S. and international tax matters. He is admitted to practice law in Israel and New York.

Prof. Noked holds a doctoral degree in Law (S.J.D.) from Harvard Law School, where he was awarded the John M. Olin Prize for the 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 also served as a teaching assistant for the LL.M. writing workshop and received the Terence M. Considine Fellowship. He earned his LL.B. in Law (summa cum laude) and B.A. in Accounting (summa cum laude) from Tel Aviv University. Prof. Noked also clerked for Justice Eliezer Rivlin of the Supreme Court of Israel and worked in the Israeli Ministry of Finance. 

EDUCATION

  • S.J.D. (Harvard Law School)
  • LL.M. (Harvard Law School) (requirements fulfilled, degree waived)
  • LL.B. (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, “New Ways to Compete: How Hong Kong Can Adapt to the New International Tax Order,” HK$481,000, 2023-2025
  • 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

AWARDS

  • Research Excellence Award (2023-24)
  • Young Researcher Award, CUHK (2020)
  • John M. Olin Prize for Best Paper in Law & Economics, Harvard Law School (2010)

REPRESENTATIVE PUBLICATIONS

Articles and Essays

  • Ending the Crypto Tax Haven, Harvard Business Law Review (forthcoming) (link)
  • Chinese Companies in Tax Havens, Journal of International Economic Law (2024) (with Jingyi Wang) 
  • U.S. Tax Classification and Treatment of Non-U.S. Private Foundations, 30 Trusts & Trustees 1 (2024) (with Lyubomir Georgiev & Christiana Desrosiers) (link)
  • Formal vs. Informal Voluntary Disclosure Policies, American Journal of Comparative Law (2024) (with Viktoria Wöhrer & Pierce Lai) (link)
  • Targeting Tax Avoidance Enablers, 13 UC Irvine Law Review 1355 (2023) (with Zachary Marcone)  (link)
  • Closing the “Shell Bank” Loophole, 64 Virginia Journal of International Law 119 (2023) (with Zachary Marcone) (link)
  • The International Response to the U.S. Tax Haven, 48 Yale Journal of International Law 177 (2023) (with Zachary Marcone) (link)
  • Designing Domestic Minimum Taxes  in Response to the Global Minimum Tax, 50 Intertax 678 (2022) (invited contribution) (link)
  • The Expansion and Internationalization of Mandatory Disclosure Rules, 13 Columbia Journal of Tax Law 122 (2022) (with Zachary Marcone & Alison Tsang) (link)
  • The Case for Domestic Minimum Taxes on Multinationals, 105 Tax Notes International 667 (2022) (link)
  • Blockchain and Tax Administration: A Critical Assessment, 50 Australian Tax Review 180 (2021) (with Eliza Mik) (link)
  • A Cut of the TikTok Sale: U.S. Taxation of Inbound Foreign Direct Investments, 41 Virginia Tax Review 1 (2021) (link)
  • Cooperative Compliance for Individuals and Trusts: A Proposal for a Compliance Passport, 6 Journal of Tax Administration 33 (2021) (with Philip Marcovici) (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) (link)
  • Potential Response to GloBE: Domestic Minimum Taxes in Countries Affected by the Global Minimum Tax, 102 Tax Notes International 943 (2021) (link)
  • Defense of Primary Taxing Rights, 40 Virginia Tax Review 341 (2021)  (link)
  • From Tax Competition to Subsidy Competition, 42 University of Pennsylvania Journal of International Law 445 (2020) (link)
  • Proposal for Voluntary Disclosure Procedures in China, 6 Journal of Tax Administration 190 (2020) (with Yan Xu) (link)
  • Should the United States Adopt CRS? , 118 Michigan Law Review Online 118 (2019) (link)
  • Designing R&D Incentives in Hong Kong, 14 University of Pennsylvania Asian Law Review 41 (2019) (link)
  • FATCA, CRS, and the Wrong Choice of Who to Regulate, 22 Florida Tax Review 77 (2018) (link)
  • Tax Evasion and Incomplete Tax Transparency, 7 Laws: Special Issue on International Tax Law and Policy 31 (2018) (link)
  • The Future of Voluntary Disclosure, 160 Tax Notes 783 (2018) (link)
  • Public Country-by-Country Reporting: The Shareholders’ Case for Mandatory Disclosure, 90 Tax Notes International 1501 (2018) (link)
  • The “Hidden” Tax Cost of Executive Compensation, 70 Stanford Law Review Online 179 (2018) (with Kobi Kastiel) (link)
  • Can Taxes Mitigate Corporate Governance Inefficiencies?, 9 William & Mary Business Law Review 221 (2017) (link)
  • Integrated Tax Policy Approach to Designing Research & Development Tax Benefits, 34 Virginia Tax Review 109 (2014) (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) (link)

Chapters and Reports

  • Hong Kong Report,  Good Faith in Domestic and International Tax Law (International Fiscal Association, Cancun Congress, Cahiers, Vol. 107, 2023)
  • Environmental Taxes and Fiscal Measures in Hong Kong, China, Fiscal Policies to Mitigate Climate Change (2023) (with Jefferson VanderWolk & Benoit Mayer)
  • Implementing the Multilateral Instrument in Hong Kong (China), The Implementation and Lasting Effects of the Multilateral Instrument (2021) (with Viktoria Wöhrer)
  • 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)