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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. He currently serves as the director of the Faculty of Law’s Ph.D. and M.Phil. Programs. His work has been published in leading law journals, including the Yale Journal of International Law, Harvard Business Law Review, Virginia Journal of International Law, Washington University Law Review, UC Irvine Law Review, Journal of International Economic Law, and the American Journal of Comparative Law. His research has been cited in reports and policy papers of various international organizations and bodies, including the World Bank, the International Monetary Fund, the European Commission, the European Parliament, the U.S. Congressional Research Service, and the United Nations Development Programme. Additionally, his publications have been cited by think tanks and public policy centers, such as the Brookings Institution, the Centre for European Policy Studies, the EU Tax Observatory, Kiel Institute for the World Economy, the South Centre, and the Tax Justice Network. His forthcoming book, The Global War on Offshore Tax Evasion (under contract with Cambridge University Press), explores significant developments in the international efforts to curb offshore tax evasion.

Prof. Noked holds a Doctor of Juridical Science (S.J.D.) degree from Harvard Law School, where he was a fellow at the Program on Corporate Governance and a co-editor of the Harvard Law School Forum on Corporate Governance and Financial Regulation. He was also awarded the Terence M. Considine Fellowship and the John M. Olin Prize for best paper in law and economics. Additionally, he holds undergraduate degrees in law and accounting from Tel Aviv University. Before joining academia, he clerked for Justice Eliezer Rivlin of the Supreme Court of Israel, worked at the Israeli Ministry of Finance, and practiced law as a U.S. tax lawyer. 

Prof. Noked engages with the professional community as the honorary secretary of the Joint Liaison Committee on Taxation, which facilitates dialogue between various stakeholders and the Hong Kong government. He is the secretary and a member of the executive committee of the Hong Kong branch of the International Fiscal Association (IFA), where he has authored several reports for the IFA cahiers and organized conferences and talks. He has also contributed reports to the annual conference of the European Association of Tax Law Professors, where he is an associate member. He has served as a member on the International Expert Commission on Cryptocurrency Levy for Climate & Development, organized by the Global Solidarity Levies Task Force. Additionally, he is a Full Member (TEP) of the Society of Trust and Estate Practitioners (STEP).

Prof. Noked is a frequent speaker on international tax issues. He has presented his research in various international and regional conferences, including the Academic Symposium of the Oxford University Centre for Business Taxation, the Annual Conference of the National Tax Association, the Annual Conference of the Law & Society Association, the Annual Conference of the European Association of Law and Economics, the Annual Conference of the Asian Law & Economics Association, the Annual Conference of the Asian Law Institute, the International Conference of the Global Regulatory Governance Research Network, and the International Roundtable on Taxation and Tax Policy. Other notable speaking engagements include a talk at the Supreme Court of Thailand at the invitation of the Thai judiciary and a presentation at a meeting of the OECD Working Party No. 10 on Exchange of Information and Tax Compliance. 

He has received three competitive research grants from the Hong Kong Government’s Research Grants Council: a grant under the Early Career Scheme (ECS) and two grants from the General Research Fund (GRF). The research projects funded under these grants span several fields, including voluntary disclosure policies, mandatory disclosure rules and standards, and international tax competitiveness.

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

  • How the U.S. Constitution Shapes International Tax Law: Instrument Choice in Tax Agreements, 103 Washington University Law Review (with Reuven Avi-Yonah & Young Ran (Christine) Kim) (forthcoming) (link)
  • “Congress-Proof” International Tax Reforms, 100 Tulane Law Review (forthcoming) (link)
  • Ending the Crypto Tax Haven, 15 Harvard Business Law Review 171 (2025) (link)
  • Chinese Companies in Tax Havens, Journal of International Economic Law (2024) (with Jingyi Wang) (link)
  • 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

  • Tax and the Energy Transition in Hong Kong, Tax and the Energy Transition (International Fiscal Association, Melbourne Congress, Cahiers, Vol. 110, forthcoming)
  • The Implementation of the Global Minimum Tax in Hong Kong, The Implementation of the Global Minimum Corporate Tax (Rust Conference, IBFD, forthcoming)
  • Property Taxation in Hong Kong and Property Taxation in Mainland China, Taxing Real Estate (IBFD, forthcoming) (with Xinran Li)
  • Residence for Corporate Income Tax Purposes in Hong Kong, Residence for Corporate Income Tax Purposes (International Fiscal Association, Lisbon Congress, Cahiers, Vol. 109, 2025)
  • Fiscal Policies to Mitigate Climate Change in Hong Kong, China, Fiscal Policies to Mitigate Climate Change (2023) (with Jefferson VanderWolk & Benoit Mayer) (link)
  • Hong Kong, Good Faith in Domestic and International Tax Law (International Fiscal Association, Cancun Congress, Cahiers, Vol. 107, 2023)
  • Implementing the Multilateral Instrument in Hong Kong (China), The Implementation and Lasting Effects of the Multilateral Instrument (2022) (with Viktoria Wöhrer) (link)
  • FATCA, EOI and AEOI Implementation in Hong Kong, LexisNexis Guide to FATCA and CRS Compliance (William Byrnes ed., 2020) (with Richard Weisman)

Edited Special Issues

  • Intertax (2nd Special Issue on Taxation of Crypto Assets), Vol. 54 (co-edited with Ana Paula Dourado) (forthcoming)
  • Intertax (1st Special Issue on Taxation of Crypto Assets), Vol. 54, Issue 3 (co-edited with Ana Paula Dourado) (2026)

Other Publications

  • Editorial: Taxation of Crypto Assets, 54 Intertax 164 (2026) (link)
  • Tax Havens, Elgar Encyclopedia of International Economic Law (2026) (link)
  • Foreign Account Tax Compliance Act (FATCA), Elgar Encyclopedia of International Economic Law (2026) (link)
  • Common Reporting Standard (CRS), Elgar Encyclopedia of International Economic Law (2026) (link)
  • Business Operations in Hong Kong, Portfolio 7152-1st, Tax Management Portfolios, Bloomberg Tax (2026) (link)
  • Book Review: EU Tax Disclosure Rules, British Tax Review 343 (2023) (link)

PH.D. SUPERVISION

Professor Noked is interested in supervising Ph.D. students specializing in international taxation and tax policy. Prospective students with a strong interest in these areas are encouraged to contact him.