Photo of Diheng Xu

Accepting PhD Students

20162019
If you made any changes in Pure these will be visible here soon.

Personal profile

Career

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.   

 

 

Education/Academic qualification

Law, PhD, Tilburg University

1 Sep 201229 Nov 2016

Law, Master’s Degree, Wuhan University

1 Sep 200930 Jun 2012

Economics, Bachelor’s Degree, Wuhan University

1 Sep 200630 Jun 2009

Law, Bachelor’s Degree, Wuhan University

1 Sep 200530 Jun 2009

Keywords

  • Corporate tax
  • International taxation
  • Chinese taxation
  • Tax policy
  • Comparative tax law
  • EU tax law

Fingerprint Dive into the research topics where Diheng Xu is active. These topic labels come from the works of this person. Together they form a unique fingerprint.

  • 6 Similar Profiles
taxes Social Sciences
China Social Sciences
direct taxes Social Sciences
incentive Social Sciences
arbitration Social Sciences
ASEAN Social Sciences
WTO Social Sciences
OECD Social Sciences

Research Output 2016 2019

  • 7 Article
  • 1 Doctoral Thesis
  • 1 Working paper

Improved tax dispute resolution between China and the ASEAN countries under the Belt and Road Initiative

Xu, D., Dec 2018, (Accepted/In press) In : Bulletin for International Taxation. 72, 12

Research output: Contribution to journalArticleScientificpeer-review

Rationale behind state aid control over tax incentives

Xu, D., Apr 2018, In : World Competition : Law and Economics Review. 41, 2, p. 255-274

Research output: Contribution to journalArticleScientificpeer-review

taxes
incentive
EU
international aid
reasonableness

Tax risks for Chinese investments in ASEAN under the Belt and Road Initiative

Xu, D., 24 Sep 2018, In : Asia-Pacific Tax Bulletin. 24, 5

Research output: Contribution to journalArticleScientificpeer-review

Tax
Roads
China
Investors
Foreign tax credit

The convergence and divergence between China's implementation and OECD/G20 BEPS minimum standards

Xu, D., 22 May 2018, In : World Tax Journal. 10, 3, p. 471-496

Research output: Contribution to journalArticleScientificpeer-review

OECD
divergence
China
profit
action plan

Activities 2014 2018

  • 9 Participation in conference

The EU and Its Partners in Global Governance: Trade, Investment, Taxation and Sustainable Development

Diheng Xu (Contributor)
14 Jun 201815 Jun 2018

Activity: Participating in or organising an event typesParticipation in conferenceScientific

IBFD Postdoctoral International Tax Forum

Diheng Xu (Contributor)
1 May 2018

Activity: Participating in or organising an event typesParticipation in conferenceScientific

Oxford University Centre for Business Taxation Doctoral Conference

Diheng Xu (Contributor)
19 Sep 2017

Activity: Participating in or organising an event typesParticipation in conferenceScientific

New York University School of Law Hauser Global Fellows Forum

Diheng Xu (Contributor)
19 Sep 2016

Activity: Participating in or organising an event typesParticipation in conferenceScientific

IBFD Doctoral Meeting of Researchers in International Taxation

Diheng Xu (Contributor)
17 May 201619 May 2016

Activity: Participating in or organising an event typesParticipation in conferenceScientific