Zizheng is passionate about the field of taxation law, both in the directions of international and domestic taxation. In the international taxation aspect, Zizheng’s research areas are taxation issues in the digital age, such as profit allocation in the digital economy, especially the sharing economy. Tax treaties and Base erosion and profit shifting (BEPS) are also her research interests in the international taxation area. For domestic taxation, Zizheng focuses on GST/VAT in financial supplies and personal income tax in Australia and China. Her research interests in domestic taxation also include the taxation issues of cryptocurrencies.
PhD topic
Allocating Profit in the Digital Economy: The Case of the Sharing Economy.