LI XIAORONG
Organization
Faculty of Law Department of International Legal Studies Lecturer
Graduate School of Law Department of Law and Politics（Concurrent）
Title
Lecturer
Profile
Xiaorong Li is Assistant Professor of International Tax Law. Her primary research interests are in the fields of basic theories of international tax law and international tax dispute resolution mechanisms.
She received a master's and a Ph.D. degree from Peking University Law School in 2017 and 2021, respectively, and was a guest researcher at the Institute for Austrian and International Tax Law of Vienna University of Economics and Business. Before joining Kyushu University, she worked as a tax consultant of M&A and international tax structuring services at PricewaterhouseCoopers in Shanghai.
External link
ORCID
Degree
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Master of Law, Peking University
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Ph.D. in Law, Peking University
Research History
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PricewaterhouseCoopers, Shanghai Tax consulting
PricewaterhouseCoopers, Shanghai
2022.10 - 2023.9
Country：China
Research Interests・Research Keywords
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Research theme： Regulating International Tax Rulemaking by International Law
Keyword： International law, International tax rulemaking
Research period： 2025.4 - Present
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Research theme： The impact of Global Minimum Taxation on investment and investment law
Keyword： Global Minimum Taxation, investment, investment law
Research period： 2023.8 - Present
Papers
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An Analysis on Expropriation Risks of Top-up Tax under Pillar Two Reviewed
Xiaorong Li
Intertax 53 ( 4 ) 2025.4
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The New Taxing Right and Its Scope Limitations: A Theoretical Reflection Reviewed International coauthorship
Qiang Cai, Fang Wu, Xiaorong Li
Intertax 49 ( 3 ) 211 - 222 2021.3
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A Potential Legal Rationale for Taxing Rights of Market Jurisdictions Reviewed
Xiaorong Li
World Tax Journal 13 ( 1 ) 25 - 61 2021.1
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New Taxing Right in the Unified Approach: Old Wine in a New Bottle Reviewed International coauthorship
Qiang Cai, Luca Cerioni, Xiaorong (Sharron) Li
Intertax 48 ( 11 ) 956 - 965 2020.11
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Legal Reflections on Improving Mutual Agreement Procedure (published in Chinese) Reviewed
Li Xiaorong
Peking University Journal on International and Comparative Law 15 160 - 198 2018
Presentations
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Does Top-up Tax under Pillar Two Amount to Expropriation under Investment Treaties? Invited International conference
Li Xiaorong
Global Minimum Tax and Investment Treaty Arbitration 2024.6
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The Impact of the Global Minimum Tax in Asia: What Are the Choices of Asian Jurisdictions? International conference
Li Xiaorong
The 21st Asian Law Institute Conference 2024.5 Asian Law Institute (ASLI)
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International Tax Law in a Changing Landscape Invited International conference
Xiaorong Li
2024.2
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Taxing Rights in the Digitalized Economy: Collision and Cooperation
Xiaorong Li
IFA WIN Japan 2023.12
Professional Memberships
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International Fiscal Association (IFA)
2025.1 - Present
Class subject
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GV1 Seminar - Moot Court Practice
2024.10 - 2025.1
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International Commercial Arbitration
2024.9 - 2024.11 Fall quarter
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International Tax Law: Thoery and Practice
2024.4 - 2024.5 Spring quarter
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International Tax Law: Theory and Practice
2024.4 - 2024.5 Spring quarter
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International Commercial Arbitration
2023.10 - 2023.12 Fall quarter