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 a Lecturer of Faculty of Law at Kyushu University, where she teaches international tax law and international commercial arbitration. Her primary research interests are in the fields of international tax law and international investment law.
Xiaorong received a master's and a Ph.D. degree in international economic law from Peking University 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 in 2018 and 2019. Before joining Kyushu University, she worked as an international tax consultant of M&A and international tax structuring services at PricewaterhouseCoopers in Shanghai.
Homepage
External link
ORCID
Research Areas
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Humanities & Social Sciences / International law
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Humanities & Social Sciences / Public law
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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Kyushu University Faculty of Law Lecturer
2024.10 - Present
Country：Japan
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Kyushu University Faculty of Law Assistant Professor
2023.8 - 2024.9
Country：Japan
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PricewaterhouseCoopers, Shanghai Global Structuring Services (GSS), Tax
PricewaterhouseCoopers, Shanghai
2022.10 - 2023.9
Country：China
Education
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Peking University Law School Doctor of Law
2017.9 - 2021.7
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Peking University Law School Master of Law
2015.9 - 2017.7
Country：China
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East China University of Political Science and Law School of International Law, Bachelor of Law
2011.9 - 2015.7
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 University of Aberdeen, Centre for Commercial Law
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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
Academic Activities
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Navigating a Risk Society: Legal Challenges, Sustainable Responses - Symposium to Celebrate the 30th Anniversary of the International Programs in Law
Role(s)： Panel moderator, session chair, etc.
Kyushu University 2024.11
Research Projects
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A Study on Regulating International Tax Rulemaking by International Law
Grant number：25K16508 2025.4 - 2028.3
Japan Society for the Promotion of Science (JSPS) Grant-in-Aid for Early-Career Scientists JSPS Grants-in-Aid for Scientific Research
Authorship：Principal investigator Grant type：Scientific research funding
Educational Activities
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International Tax Law: Theory and Practice
International Commercial Arbitration
Class subject
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International Tax Law: Thoery and Practice
2025.4 - 2025.6 Spring quarter
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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: Theory and Practice
2024.4 - 2024.6 Spring quarter
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International Commercial Arbitration
2023.10 - 2023.12 Fall quarter
Visiting, concurrent, or part-time lecturers at other universities, institutions, etc.
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2025 明治大学 研究・知財戦略機構 客員研究員 Domestic/International Classification:Japan