When Laura Lu was just fourteen years old, she left her home in Shanghai, China, to attend high school at the Emma Willard School in upstate New York. “It was genuinely one of the best experiences I’ve had,” she says. “It was a very small community. There were about 100 of us in my class, and we were all very close.” It was during her time at the all-girls boarding school that she became interested in the field of law and, ultimately, the world of tax.
Lu is starting her third and final year as a student at the London School of Economics and Political Science (LSE). “In the US, you can only pursue law in a graduate program, whereas in the UK, the degree is offered at the undergraduate level,” she explains. “So I thought I’d give it a shot and apply to study law here.” Lu is not yet a tax professional, but recently joined TEI at the student level in order to attend a conference whose existence she learned about in the course of her undergraduate research.
She adds that the choice has been eye-opening, especially examining the legal system in the United Kingdom and comparing it to what she had learned about the US legal system in high school.
This past summer, Lu also completed an internship at FTI Consulting. “I was given wide exposure to tax work, as well as some practical experience,” she explains.
Discovering an Affinity for Tax Law and TEI
At LSE, Lu took a module on tax law. “We explored a number of topics, such as employment tax and VAT,” she says. “But I wanted to do more research, specifically in the field of international taxation.”
She first learned about TEI when she was doing research about the law firm DLA Piper. “I saw that there was a TEI event in London in December 2023, hosted by the firm, on international taxation and, in particular, developments in OECD Pillar Two,” she recalls. “I felt it would be a good opportunity to meet people who are actually working in taxes and to get a feel for what that would be like for me.”
Lu says it was an amazing encounter. “I met so many individuals who work in tax in different settings, including accounting and law. They freely provided me with a lot of insights and varying perspectives on how it is to work in the field. I was amazed by how much technical knowledge everyone had and was willing to share. As a student, I knew very little, yet the presentations were introduced and framed in a way that made the concepts easier to understand,” she says.
Making the Most of Her Senior Year
In this final year at LSE, Lu will focus her dissertation on either international taxation or taxation in general. “The research for the dissertation will really help me to determine what I want to do, career-wise,” she says.
But she’s also carving out time to enjoy herself. “I’d say a big part of my life is just making the most of my free time in London with my friends,” she says. “We explore galleries and museums, which are free, and check out the city’s beautiful parks and cafés. There is so much to do!”
She adds that she appreciates the chance to pursue her other interests, such as reading and cooking, as well as rekindling an interest in playing music. “I’ve been playing the piano since I was quite young. In high school, I was definitely much more involved—accessing a piano was so easy then.”
As for her plans beyond graduation, Lu is leaving that open. “For now, I think I want to stay in the UK for at least a couple of years because I feel it’s where I’ve built a foundation,” she says. “I’m really grateful for the opportunity to be able to be here. I see it as a privilege and realize that the opportunities I’ve been afforded are often not available to others. However, I haven’t ruled out returning to Asia or the US, or seeking opportunities elsewhere.”
The Importance of Seeking Engagement
Lu urges students and young professionals to explore organizations like TEI. “I don’t think people realize how much you can learn by just talking to and engaging with people that work in tax, whether that’s online or at a conference. They’re going to give you insights into the field and help you decide if this is the place for you,” she says.
“Try to get involved,” she adds. “Be on the lookout for opportunities for networking early on, for both your career and personal development. It is so important to build genuine connections. And just keep an open mind. You really don’t know what event or opportunity is going to be life-changing, as that first TEI conference was for me. The experience made me much more certain about choosing this path.”
