Peter A Allard School of Law

LLM Tax Faculty

Engaged learning starts with learning from experienced and knowledgeable teachers. Our full-time, dedicated faculty members, combined with visiting practitioners and adjunct professors, provide you the best learning environment to reach your potential. The experience and expertise of our teachers is unmatched.

Professor Wei Cui

Professor Cui joined the University of British Columbia law faculty in 2013. In addition to Canadian tax law, he has taught U.S. and Chinese tax law, and was a visiting professor at New York University School of Law in 2022, and at University of Michigan Law School in 2015.  Before becoming a full-time academic, he practiced for over 10 years with prominent global firms in New York and Beijing. During 2009-2010, he was Senior Tax Counsel at the China Investment Corporation. He has also served as a consultant to China’s National People’s Congress, Ministry of Finance and State Administration of Taxation, as well as to the United Nations.

Professor Cui’s scholarship spans a wide range of topics in tax law and policy. In the area of international taxation, his recent writing has examined rationales for global tax cooperation, strategic incentives for adopting the global minimum tax, the destination-based cash flow tax, formulary apportionment, measures for taxing non-residents’ capital gains, and the digital services tax as a tax on location specific rent. He is currently writing a book that reconceptualizes the history and subject matter of international taxation in light of the evolution in international trade and emerging global conflicts. His other current research interests include tax and subsidy policies designed to combat climate change and to support innovation.

Previously, Professor Cui has written extensively about tax administration and compliance. His 2022 book, The Administrative Foundations of the Chinese Fiscal State (Cambridge University Press), offered a systematic study of Chinese taxation that explains the lessons China’s successful revenue-raising effort holds for developing countries, the reasons why mainstream economic theories must be revised to recognize fundamentally different types of state capacity, and the challenging questions the Chinese paradigm raises for the future of taxation.

Professor Cui is also a co-author (with Schenk and Thuronyi) of Value Added Tax: A Comparative Approach (2nd ed., Cambridge 2015). His research has been published in leading journals, such as the Journal of Public Economics, Journal of Corporate Finance, International Tax and Public Finance, Journal of Legal Analysis, University of Toronto Law Journal, and Tax Law Review.

Wei Cui

Professor David Duff

Professor Duff has taught and written in the area of tax law and policy for more than fifteen years, at the University of Toronto Faculty of Law from 1996 to 2008, and at Allard Law since 2008. He is a member and former Governor of the Canadian Tax Foundation, a member of the International Fiscal Association, and an International Research Fellow of the Oxford University Centre for Business Taxation. Professor Duff has been a visiting scholar at the law faculties at Auckland University, McGill University, Oxford University, and the University of Sydney. He has numerous publications on tax law and policy, is the primary author of Canada's leading casebook on Canadian income tax law, and has been cited in several Supreme Court of Canada decisions, including the Court 's most recent decision on the General Anti-Avoidance Rule, Copthorne Holdings v. Canada.

David Duff
Peter A. Allard School of Law UBC Crest The official logo of the University of British Columbia. Urgent Message An exclamation mark in a speech bubble. Arrow An arrow indicating direction. Caret A month-view page from a calendar. Caret An arrowhead indicating direction. Contact A page from a rolodex. Facebook The logo for the Facebook social media service. Information The letter 'i' in a circle. Instagram The logo for the Instagram social media service. Instagram An arrow exiting a rectangle. Linkedin The logo for the LinkedIn social media service. Mail An envelope. Minus A minus sign. Telephone An antique telephone. Play A media play button. Plus A plus symbol indicating more or the ability to add. Rss The logo for the Reddit social media service. Rss A symbol with radiating bars indicating an RSS feed. Search A magnifying glass. Twitter The logo for the Twitter social media service. Youtube The logo for the YouTube video sharing service.