Diheng Xu received her Ph.D. in tax law (2016) from Tilburg University, the Netherlands. She completed her post-doctoral research in tax law (2017) at New York University School of Law, the United States. Before joining Tilburg University Fiscal Institute as an assistant professor, she was a research fellow at Singapore Management University Tax Academy-Centre for Excellence in Taxation. She holds a bachelor’s degree of law, a bachelor’s degree of economics, and a master’s degree of economic law from Wuhan University, China. She has exchange experiences in Austria and Australia.

Her research interests include corporate tax, international taxation, Chinese tax law, comparative tax law, tax policy, and EU tax law. Her Ph.D. research focuses on interactions between Chinese tax incentives and WTO’s subsidy rules against the background of EU State aid. During her post-doctoral research, she finished a project on the convergence and divergence between China’s implementation and OECD/G20 BEPS Minimum Standards.

Her works have been published by World Tax Journal, Intertax, Bulletin for International Taxation, Asia-Pacific Tax Bulletin, Australian Tax Forum, and International Taxation in China, etc. She has presented her research at key international conferences, including conferences at Oxford University, New York University, IBFD (International Bureau of Fiscal Documentation), Vienna University of Economics and Business, and EATLP (European Association of Tax Law Professors) congress, etc.

She was admitted to China Bar in 2011.