Xiaodan ZHU focuses on her practice on China taxation issues for domestic and international clients, including high-net worth individuals. She regularly advises both China- and foreign- owned businesses and individuals on the China tax consequences of cross-border investment issues, business structuring, withholding obligations, FATCA/CRS compliance, planning and structuring corporate transactions.
In addition to advising clients on tax planning issues, Xiaodan counsels clients on China tax authority issues and represents clients in Tax Bureau examinations. She also is actively involved in SGLA’s Tax Law service program, and has assisted several clients in settling tax dispute issues with the SAT and local tax authorities.
Before joining SGLA,Xiaodan worked as a tax law professor faculty at one university in China. In this role, she gained considerable skills in teaching and training, as well as experience working in The Department of Tax Policy of Ministry of Finance.
2019, Local“Top One Thousand Talent Professionals Awards”,awarded by Liaoning Province Government.
Arbitrator, Dalian International Arbitration Court
The Council member of The China International Taxation Society
2021.5- SGLA Law Firm Dalian Office, Lawyer
2008.5-2021.4, Liaoning YuSheng Law Firm, Lawyer
2013.9- Professor faculty member of Dalian Ocean University, the Director of Bachelor Degree of Law Program.
2022.10-2023.10 University of Michigan Law School,USA, Research Scholar for teaching and researching in tax law.
2020.10-2021.4 The Department of Tax Policy, Ministry of Finance of China (MOF),
2015.8-2016.8 University of Michigan Law School,USA, Research Scholar for teaching and researching in tax law.
2012.10-2013.4 Vienna University of Economics(WU),Austria, Research Scholar for teaching and researching in tax law.
1.Provided legal sevices for tax-related disputes of a central enterprise
A central enterprise was inspected by tax authorities for falsely writing special VAT invoices for upstream and downstream. SGLA assisted clients in analyzing and sorting out tax-related issues,drafting and reviewing relevant materials, and provided legal sevices to customers throughout the audit period, successfully reducing the amount of tax paid by customers, and the customers did not incur legal liabilities other than tax paid.
2.Provide customs inspection assistance to a well-known foreign company.
The import of raw materials by a foreign-funded enterprise is subject to customs inspection due to the difference between the customer's declaration tax number and the customs' classification decision tax number. SGLA provides legal services to the customer during the whole process of inspection, and assists the customer to communicate with the competent customs.
3.Providing legal services for tax-related disputes of a large enterprise group.
A large manufacturing enterprise was booked and interviewed by the tax authorities because the upstream production enterprise was suspected of changing the ticket and paying less consumption tax. My team provided customers with preliminary consultation, reviewed relevant tax-related documents, issued legal opinions, and negotiated on behalf of customers, providing legal services throughout the process, and successfully avoided tens of millions of yuan of late fee losses.
4. Provided tax-related solutions for the equity acquisition of a well-known chemical group.
In order to achieve the strategic goal of one million capacity in China, a well-known chemical group acquired 70% of the equity of a chemical enterprise in cash. My team assisted clients in feasibility analysis and research, carried out investment due diligence, designed and issued merger and acquisition plans, and used reasonable tax-related provisions for equity acquisition to save millions of yuan of tax burden for clients.
5. Acting for Zhen in the case of illegal production and sales of fake and shoddy products.
Through carrying out criminal special compliance business, SGLA won the result of probation for Zhen XX, the legal representative of the unit involved.
6.Agent Tang false VAT special invoice case.
Tang suspected of falsely writing VAT special invoices was arrested and prosecuted, involving hundreds of millions of yuan, through the defense of lawyers, obtained Good results.
I. Research Projects
2014-2017：In charge of he national research project, titled as “Research on The Extraterritorial Jurisdiction of FATCA & the Countermeasures of China” (Grant No.14CFX051), which was supported by National Social Science Foundation of China. The project has been accomplished successfully.
II. Monograph
1. Xiaodan ZHU(author), Yixin LIAO(editor), Research on The Application of Tax Treaties in Triangular Cases, Law Press, P.R.China, 2021.
2. Xiaodan ZHU(author), Kechang GE, LI Gang(editors), Research on The Extraterritorial Jurisdiction of FATCA & the Countermeasures of China, Xiamen University Press, P.R.China, 2020.
III. Journal Articles
1. Xiaodan ZHU, “On the Deviation from the Legislative Purpose of the Framework Agreement on Two-Pillar Plan from China’s Perspective”，published in International Taxation in China (P.R.C), 2021, No.9.
2.[English] Xiaodan ZHU, The “Teachers and Researchers” Article in China’s Tax Treaties，Asia Pacific Tax Bulletin，Issue 2，2019.
3. Xiaodan ZHU, “Reflections on Sino-US Cooperation for the Implementation of FATCA”，published in Journal of International Economic Law (P.R.C), 2019, No.1.
4. Xiaodan ZHU, “The Study of the Influences of CRS on China’s Domestic Law”，published in International Taxation in China (P.R.C), 2018, No.8.
5. Xiaodan ZHU, “IGA:The Legal Approach for the Extraterritorial Application of US FATCA”, published in Journal of International Economic Law (P.R.C), Vol.23, No.3, Peking University Press, 2017.
6. Xiaodan ZHU, “On Protecting Tax Base of Source State: An Analysis of the Revised Income Tax Convention in US”, published in International Taxation in China (P.R.C), 2016, No.8.
7. Xiaodan ZHU, “Impact of the AEOI Standard on Tax Havens: An Analysis of Hong Kong Inland Revenue (Amendment) Bill 2016”, published in International Taxation in China (P.R.C), 2016, No.4.
Xiaodan ZHU focuses on her practice on China taxation issues for domestic and international clients, including high-net worth individuals. She regularly advises both China- and foreign- owned businesses and individuals on the China tax consequences of cross-border investment issues, business structuring, withholding obligations, FATCA/CRS compliance, planning and structuring corporate transactions.
In addition to advising clients on tax planning issues, Xiaodan counsels clients on China tax authority issues and represents clients in Tax Bureau examinations. She also is actively involved in SGLA’s Tax Law service program, and has assisted several clients in settling tax dispute issues with the SAT and local tax authorities.
Before joining SGLA,Xiaodan worked as a tax law professor faculty at one university in China. In this role, she gained considerable skills in teaching and training, as well as experience working in The Department of Tax Policy of Ministry of Finance.
PHD(International Tax Law), Xiamen University Law School(China), 2013
Master Degree, Dalian Maritime University Law School(China),2008
Research Scholar, University of Michigan, Law School(US),2016 & 2022
2019, Local“Top One Thousand Talent Professionals Awards”,awarded by Liaoning Province Government.
Arbitrator, Dalian International Arbitration Court
The Council member of The China International Taxation Society
2021.5- SGLA Law Firm Dalian Office, Lawyer
2008.5-2021.4, Liaoning YuSheng Law Firm, Lawyer
2013.9- Professor faculty member of Dalian Ocean University, the Director of Bachelor Degree of Law Program.
2022.10-2023.10 University of Michigan Law School,USA, Research Scholar for teaching and researching in tax law.
2020.10-2021.4 The Department of Tax Policy, Ministry of Finance of China (MOF),
2015.8-2016.8 University of Michigan Law School,USA, Research Scholar for teaching and researching in tax law.
2012.10-2013.4 Vienna University of Economics(WU),Austria, Research Scholar for teaching and researching in tax law.
1.Provided legal sevices for tax-related disputes of a central enterprise
A central enterprise was inspected by tax authorities for falsely writing special VAT invoices for upstream and downstream. SGLA assisted clients in analyzing and sorting out tax-related issues,drafting and reviewing relevant materials, and provided legal sevices to customers throughout the audit period, successfully reducing the amount of tax paid by customers, and the customers did not incur legal liabilities other than tax paid.
2.Provide customs inspection assistance to a well-known foreign company.
The import of raw materials by a foreign-funded enterprise is subject to customs inspection due to the difference between the customer's declaration tax number and the customs' classification decision tax number. SGLA provides legal services to the customer during the whole process of inspection, and assists the customer to communicate with the competent customs.
3.Providing legal services for tax-related disputes of a large enterprise group.
A large manufacturing enterprise was booked and interviewed by the tax authorities because the upstream production enterprise was suspected of changing the ticket and paying less consumption tax. My team provided customers with preliminary consultation, reviewed relevant tax-related documents, issued legal opinions, and negotiated on behalf of customers, providing legal services throughout the process, and successfully avoided tens of millions of yuan of late fee losses.
4. Provided tax-related solutions for the equity acquisition of a well-known chemical group.
In order to achieve the strategic goal of one million capacity in China, a well-known chemical group acquired 70% of the equity of a chemical enterprise in cash. My team assisted clients in feasibility analysis and research, carried out investment due diligence, designed and issued merger and acquisition plans, and used reasonable tax-related provisions for equity acquisition to save millions of yuan of tax burden for clients.
5. Acting for Zhen in the case of illegal production and sales of fake and shoddy products.
Through carrying out criminal special compliance business, SGLA won the result of probation for Zhen XX, the legal representative of the unit involved.
6.Agent Tang false VAT special invoice case.
Tang suspected of falsely writing VAT special invoices was arrested and prosecuted, involving hundreds of millions of yuan, through the defense of lawyers, obtained Good results.
I. Research Projects
2014-2017：In charge of he national research project, titled as “Research on The Extraterritorial Jurisdiction of FATCA & the Countermeasures of China” (Grant No.14CFX051), which was supported by National Social Science Foundation of China. The project has been accomplished successfully.
II. Monograph
1. Xiaodan ZHU(author), Yixin LIAO(editor), Research on The Application of Tax Treaties in Triangular Cases, Law Press, P.R.China, 2021.
2. Xiaodan ZHU(author), Kechang GE, LI Gang(editors), Research on The Extraterritorial Jurisdiction of FATCA & the Countermeasures of China, Xiamen University Press, P.R.China, 2020.
III. Journal Articles
1. Xiaodan ZHU, “On the Deviation from the Legislative Purpose of the Framework Agreement on Two-Pillar Plan from China’s Perspective”，published in International Taxation in China (P.R.C), 2021, No.9.
2.[English] Xiaodan ZHU, The “Teachers and Researchers” Article in China’s Tax Treaties，Asia Pacific Tax Bulletin，Issue 2，2019.
3. Xiaodan ZHU, “Reflections on Sino-US Cooperation for the Implementation of FATCA”，published in Journal of International Economic Law (P.R.C), 2019, No.1.
4. Xiaodan ZHU, “The Study of the Influences of CRS on China’s Domestic Law”，published in International Taxation in China (P.R.C), 2018, No.8.
5. Xiaodan ZHU, “IGA:The Legal Approach for the Extraterritorial Application of US FATCA”, published in Journal of International Economic Law (P.R.C), Vol.23, No.3, Peking University Press, 2017.
6. Xiaodan ZHU, “On Protecting Tax Base of Source State: An Analysis of the Revised Income Tax Convention in US”, published in International Taxation in China (P.R.C), 2016, No.8.
7. Xiaodan ZHU, “Impact of the AEOI Standard on Tax Havens: An Analysis of Hong Kong Inland Revenue (Amendment) Bill 2016”, published in International Taxation in China (P.R.C), 2016, No.4.