Professor Yige Zu Speaks at the International VAT Association 2026 Autumn Conference

Professor Yige ZU of the School of Law at City University of Hong Kong was invited to speak at the International VAT Association (IVA) 2026 Autumn Conference, held on 22 and 23 October in Marseille, France.

The conference brought together 200 delegates from 35 countries in person, alongside 80 online participants. Professor Zu contributed to two sessions during the two-day event.

On 22 October, Professor Zu joined a panel on ‘The Digital Economy and the Transformation of VAT’ alongside Giorgio BERETTA from the University of Amsterdam. Drawing on her recent research on the sharing economy, Professor Zu discussed recent international experience in the VAT treatment of the sharing economy. She used the sharing economy as a microcosm to reveal the broader transformations taking place across the 21st-century economy, and proposed a presumptive margin scheme as a more balanced solution for taxing sharing economy transactions under VAT.

On 23 October, Professor Zu presented on the Chinese VAT reform. Her session covered the historical evolution of Chinese VAT from its introduction in 1994 to the enactment of the VAT Act in 2026. She examined key design features, including the financial sector, small business regime and cross-border issues, and discussed how the Chinese VAT deviates from international practices. She concluded that the deviations should be understood within the context of China’s historical transition from a planned economy to a socialist market economy.