Interactions Between Chinese Tax Incentives and Wto's Subsidy Rules Against the Background of EU State Aid

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 USA. 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).

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 Southeast Asia.

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.

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

Diheng Xu於2016年獲得荷蘭蒂爾堡大學的稅法博士學位。她於2017年在美國紐約大學法學院完成稅法的博士後研究。在加入蒂爾堡大學財政研究所擔任助理教授之前，她曾是新加坡管理大學稅務學院-稅務卓越中心的研究員。她擁有中國武漢大學的法學學士學位（2009年）、經濟學學士學位（2009年）以及經濟法碩士學位（2012年）。她曾在奧地利（2010年）和澳大利亞（2009年）進行交流。

她的研究興趣包括企業稅、國際稅收、中國稅收、比較稅法、稅收政策以及歐盟稅法。她的博士研究專注於中國稅收激勵與WTO補貼規則之間的互動，背景為歐盟國家援助。在她的博士後研究期間，她獨立完成了一個關於中國實施與OECD/G20稅基侵蝕和利潤轉移最低標準之間的趨同與分歧的項目。作為新加坡的研究員，她更專注於東南亞地區的稅務問題。

她的研究成果已發表於多本高排名的同行評審期刊，如《世界稅務期刊》、《Intertax》、《國際稅務公報》、《亞太稅務公報》、《澳大利亞稅務論壇》、《世界競爭》和《中國國際稅務》等。

她在多個知名國際會議上發表過研究，包括牛津大學、紐約大學、國際財政文獻局（IBFD）、維也納經濟與商業大學、香港中文大學、萊頓大學以及歐洲稅法教授協會（EATLP）年會等會議。由於她的跨洲研究經驗，她與全球的稅務專家建立了廣泛的社交網絡。