Noam Noked is an Assistant Professor of Law at the Chinese University of Hong Kong. His research focuses on tax law and policy. He is particularly interested in tax administration and compliance issues, tax transparency, taxation and corporate governance, tax incentives and international tax competition. His academic work has appeared in various law journals.

Noam has also worked as a tax lawyer in the Hong Kong office of Baker McKenzie, advising financial institutions, trustees, corporations and individuals on U.S. and international tax matters. He is admitted to practice in New York and Israel.

Noam holds a doctoral degree in law (S.J.D.) from Harvard Law School, where he received the John M. Olin Prize for best paper in law and economics. While at Harvard, he was a fellow of the Program on Corporate Governance and a co-editor of the Harvard Law School Forum on Corporate Governance and Financial Regulation. He was also a teaching assistant for the LL.M. writing workshop, and a recipient of the Terence M. Considine fellowship.

Noam holds an LL.B. in Law (summa cum laude) and a B.A. in Accounting (summa cum laude) from Tel Aviv University. He was a law clerk to Justice Eliezer Rivlin on the Supreme Court of Israel, and worked in the Capital Market Division of the Israeli Ministry of Finance.

 
EDUCATION

• S.J.D. (Harvard Law School)
• LL.M. (Harvard Law School; degree waived on admission to the S.J.D. program)
• LLB. (Tel Aviv University, Faculty of Law)
• B.A. (Tel Aviv University, Accounting Department)

RESEARCH INTERESTS

• Tax policy
• International taxation
• Tax compliance
• Information exchange regimes
• Law and economics

REPRESENTATIVE PUBLICATIONS

Articles and Essays

• Defense of Primary Taxing Rights, Virginia Tax Review (forthcoming 2021)
• Cooperative Compliance for Individuals and Trusts: A Proposal for a Compliance Passport, 6 Journal of Tax Administration (forthcoming 2020) (with Philip Marcovici)
• Step-up in Basis in Revocable Trusts: Should the Settlor Reserve the Right to Receive or Direct Income?, Trusts & Trustees (forthcoming 2021) (with Lyubomir Georgiev)
• From Tax Competition to Subsidy Competition, 42 University of Pennsylvania Journal of International Law (forthcoming 2020)
• Proposal for Voluntary Disclosure Procedures in China, 6 Journal of Tax Administration 190 (2020) (with Yan Xu)
• Should the United States Adopt CRS? , 118 Michigan Law Review Online 118 (2019)
• Designing R&D Incentives in Hong Kong, 14 University of Pennsylvania Asian Law Review 41 (2019)
• FATCA, CRS, and the Wrong Choice of Who to Regulate, 22 Florida Tax Review 77 (2018)
• Tax Evasion and Incomplete Tax Transparency, 7 Laws: Special Issue on International Tax Law and Policy 31 (2018)
• The Future of Voluntary Disclosure, 160 Tax Notes 783 (2018)
• Public Country-by-Country Reporting: The Shareholders’ Case for Mandatory Disclosure, 90 Tax Notes International 1501 (2018)
• The “Hidden” Tax Cost of Executive Compensation, 70 Stanford Law Review Online 179 (2018) (with Kobi Kastiel)
• Can Taxes Mitigate Corporate Governance Inefficiencies?, 9 William & Mary Business Law Review 221 (2017)
• Integrated Tax Policy Approach to Designing Research & Development Tax Benefits, 34 Virginia Tax Review 109 (2014)
• The Unruly World of Tax: A Proposal for an International Tax Cooperation Forum, 15 Florida Tax Review 57 (2014) (with H. David Rosenbloom & Mohamed S. Helal)
• Judicial Review of Tax Authorities’ Determination of Income, 26 Taxes 77 (2012) (with Ofer Granot) (in Hebrew)

Book Chapters

• Implementing the Multilateral Instrument in Hong Kong (China), The Implementation and Lasting Effects of the Multilateral Instrument (forthcoming 2020) (with Viktoria Wöhrer)
• Hong Kong, International Guide to Money Laundering Law and Practice (Arun Srivastava, Mark Simpson & Nina Moffat eds., 5th edition, 2018) (with Karen Man, Bryan Ng, Audrey Fairhall, Wenwen Chai & Martin So)
• Exchange of Tax Information and the Impact of FATCA for Hong Kong, LexisNexis Guide to FATCA and CRS Compliance (William Byrnes & Robert Munro eds., 2017) (with Richard Weisman)

Other Publications

• Chief Executive’s Policy Address: Tax Policy Updates, Hong Kong Lawyer 62 (Nov. 2017) (with Steven Sieker)
• International Tax Reforms Target Tax Planning Strategies, Hong Kong Lawyer 42 (Dec. 2015) (with Richard Weisman)
• OECD Releases Final Reports on Base Erosion and Profit Shifting, Hong Kong Lawyer 58 (Nov. 2015) (with Richard Weisman)
• Hong Kong is Becoming More Investment-Friendly by Granting a Profits Tax Exemption to Offshore Private Equity Funds, Hong Kong Lawyer 59 (Aug. 2015) (with Steven Sieker and Josephine Chuk)
• LegCo Approves Tax Reliefs for Individuals, Businesses and Families with Children, Hong Kong Lawyer (July 2015) (with Sieker and Josephine Chuk)
• Consultation Process for Automatic Exchange of Information in Hong Kong, Hong Kong Lawyer 67 (June 2015) (with Richard Weisman)

RESEARCH GRANTS

• Principal Investigator, “Mandatory Disclosure Rules: Development, Policy Analysis, and Implications for Financial Centers,” Hong Kong Research Grants Council, General Research Fund (GRF) grant, 2021-2023, HK$475,000

• Principal Investigator, “Regularization of Tax Noncompliance: Comparative Legal Analysis and Proposal for China,” Hong Kong Research Grants Council, Early Career Scheme (ECS) grant, 2019-2021, HK$470,000