Dr. Cai joined the University of Aberdeen in 2020. At the same year, he successfully defended his doctorate research and was awarded the PhD degree by the University of Edinburgh, where he also taught the course of international taxation. Before moving to UK, he had practiced criminal law in China for about five years. He researches and publishes on tax law and business law, with a particular focus on tax dispute resolution and the tax challenges of digitalization. He also maintains interests in law and economics, international politics and white-collar crime.
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- Cai, Q, Cerioni, L & Li, XS 2020, 'New Taxing Right in the Unified Approach: Old Wine in a New Bottle', intertax.
- Cai, Q 2018, 'A Package Deal Is Not a Bad Deal: Reassessing the Method of Package Negotiation Under the Mutual Agreement Procedure', intertax, vol. 46, no. 10, pp. 744-752.
- Cai, Q & Zhang, P 2018, 'A Theoretical Reflection on the OECD’s New Statistics Reporting Framework for the Mutual Agreement Procedure: Isolating, Measuring, and Monitoring', Journal of International Economic Law, vol. 21, no. 4, pp. 867-884. [Online] DOI: https://doi.org/10.1093/jiel/jgy043
- Cai, Q 2018, 'Behind Sovereignty: Concerns About International Tax Arbitration and How They May be Addressed', British Tax Review, no. 4, pp. 441-464.