معرفی
Fei Gao is a Lecturer in the Discipline of Accounting, Governance, and Regulations at the University of Sydney Business School. She holds a PhD from the University of Sydney alongside degrees in Business (BBA), Public Administration (MPA), and Taxation (MCom). Her research focuses on international taxation systems, particularly transfer pricing mechanisms and the OECD's Two-Pillars Approach to global tax frameworks. She actively explores market-oriented profit allocation strategies and formulary apportionment methodologies.
Education:
- Bachelor of Business Administration (BBA)
- Master of Public Administration (MPA)
- Master of Commerce (Taxation)
- PhD in Taxation (University of Sydney)
Research Interests:
Fei Gao's work addresses critical issues in global tax equity, including permanent establishment redefinition and the adaptation of profit-split methods. Her current research evaluates the effectiveness of the OECD's Two-Pillars Approach to address base erosion and profit shifting (BEPS).
Key Contributions:
Her 2020 publication in The Allocation of Multinational Business Income examines China's application of hybrid taxation methods. Recent media engagements include analysis of Australia's digital services tax challenges and tobacco excise policy impacts on public health.
Affiliations:
- Member of China Studies Centre
Teaching: Teaches CLAW301 (Australian Taxation System) and CLAW6031 (International Financial Crime) at undergraduate and postgraduate levels.
