Ke Xiong is a PhD candidate at the School of Accountancy, Faculty of Business and Law, Queensland University of Technology. Her research primarily focuses on the two-pillar policy in international taxation. She is also deeply interested in transfer pricing systems, tax treaties, tax planning, as well as the income tax and environmental tax regimes in China. Ke’s doctoral research is supervised by Professor Kerrie Sadiq and Dr. Bronwyn McCredie and is supported by the Queensland University of Technology Postgraduate Research Award Scholarship. Prior to her doctoral studies, she gained practical experience in auditing at Deloitte in China.