No, but it is drawn in such a way that emulate 3d shadowing. Check out the choker and the wrinkles on her right arm's side: if this were a 3d image, then the square at the center of the choker should be tilting according to the angle of the neck, but it didn't. Likewise with the shirt wrinkle: if it was 3d, then the inside of the cuff should be shadowed differently. The smudged shadow of the fingers on her wrist also something that doesn't appear with 3d shadowing.
Her ring finger looks kinda wonky from that angle, though.