PROF. NOAM NOKED
Assistant Professor

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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 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 and Essays


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)

RESEARCH GRANTS

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