dr. Diheng Xu

Bio

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, Singapore. She holds a bachelor’s degree of law (2009), a bachelor’s degree of economics (2009), and a master’s degree of economic law (2012) from Wuhan University, China. She has exchange experiences in Austria (2010) and Australia (2009).

Expertise

Her research interests include corporate tax, international taxation, Chinese taxation, 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 independently finished a project on the convergence and divergence between China’s implementation and OECD/G20 Base Erosion and Profit Shifting Minimum Standards. As a research fellow in Singapore, she focused more on tax issues in the region of South-east Asia.

Teaching

Corporate Tax Structures

Master Thesis Supervision

Courses

• Introduction to Int. Business Taxation
• Corporate Tax Structures
• EUCOTAX Wintercourse

Collaboration

She has presented her research at iconic international conferences, including conferences at Oxford University, New York University, IBFD (International Bureau of Fiscal Documentation), Vienna University of Economics and Business, Chinese University of Hong Kong, Leiden University, and the annual congress of EATLP (European Association of Tax Law Professors), etc. She has broad social networks with tax experts all over the world due to her intercontinental research experiences.

Highlights

Her works have been published by high-ranking peer reviewed journals, such as World Tax Journal, Intertax, Bulletin for International Taxation, Asia-Pacific Tax Bulletin, Australian Tax Forum, World Competition, and International Taxation in China, etc.

Top publications

1. Improved legal control over Chinese tax incentives - Anything to lear…

   Xu, D. (2019). Improved legal control over Chinese tax incentives: Anything to learn from EU state aid? Studi Tributari Europei = European Tax Studies, 8, 179-197.

2. Improved tax dispute resolution between China and the ASEAN countries…

   Xu, D. (2018). Improved tax dispute resolution between China and the ASEAN countries under the Belt and Road Initiative. Bulletin for International Taxation, 72(12). https://research.ibfd.org/#/doc?url=/linkresolver/static/bit_2018_12_cn_1

3. Why does China have a state-oriented attitude towards tax incentives?

   Xu, D. (2018). Why does China have a state-oriented attitude towards tax incentives? Australian Tax Forum, 33, 805-825.

4. Tax risks for Chinese investments in ASEAN under the Belt and Road In…

   Xu, D. (2018). Tax risks for Chinese investments in ASEAN under the Belt and Road Initiative. Asia-Pacific Tax Bulletin, 24(5). https://online.ibfd.org/kbase/#topic=doc&url=/collections/aptb/html/aptb_2018_05_cn_1.html

5. The convergence and divergence between China's implementation and OEC…

   Xu, D. (2018). The convergence and divergence between China's implementation and OECD/G20 BEPS minimum standards. World Tax Journal, 10(3), 471-496.