Dr Victoria Plekhanova staff profile picture

Contact details +6492136280

Dr Victoria Plekhanova PhD

Lecturer

Doctoral Co-Supervisor
School of Accountancy

Victoria joined the School of Accountancy in January 2018, after completing her PhD in Law at the University of Auckland Law School.  Victoria was awarded a University of Auckland Doctoral Scholarship to conduct her full-time research on the corporate income tax challenges arising in the digitalised global economy. Victoria’s thesis “Global Matchmakers: Tax Challenges and Responses in the Digital Economy” was nominated for the Vice-Chancellor’s Prize for Best Doctoral Thesis in 2017.

Before starting her PhD project, Victoria obtained the degree of Master of Private Law and worked for Ernst & Young (CIS) BV in Moscow, as Senior Associate, then Barrister of the Business and Tax Litigation Team. Victoria is a member of the Moscow Bar Association (non-practising).  

Victoria’s professional interests include corporate income taxation, international taxation, tax, political economy and philosophy, public finance and tax policy, corporate and contract law problems.

Victoria teaches: 110.289 Taxation; 110.389 Advanced Taxation; 110.807 Tax; 152.727 Managing Multinational Enterprises.

Victoria teaches tax courses at both undergraduate and postgraduate levels. 

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Professional

Contact details

  • Ph: Ph: 64 (09) 414 0800 ext 43280
    Location: MBS 1.11A, Massey School of Business
    Campus: Albany

Qualifications

  • Doctor Of Philosophy - University of Auckland (2018)

Certifications and Registrations

  • Licence, Co-Supervisor, Massey University

Research Expertise

Research Interests

  • corporate income taxation
  • international taxation
  • political economy and philosophy
  • public finance and tax policy
  • digital economy

Area of Expertise

Field of research codes
International Law (excl. International Trade Law) (180116): Law (180100): Law And Legal Studies (180000): Taxation Law (180125)

Keywords

corporate tax, international taxation

Research Outputs

Journal

Noonan, C., & Plekhanova, V. (2021). Digital Services Tax: Lessons from the Section 301 Investigation. British Tax Review. (1), 83-115
[Journal article]Authored by: Plekhanova, V.
Noonan, C., & Plekhanova, V. (2020). Taxation of digital services under trade agreements. Journal of International Economic Law. 23(4), 1015-1039
[Journal article]Authored by: Plekhanova, V.
Plekhanova, V. (2020). Surviving the Digital Tax Storm: Options for New Zealand [Part 2]. Taxation Today. 138
[Journal article]Authored by: Plekhanova, V.
Plekhanova, V. (2020). Surviving the Digital Tax Storm: Options for New Zealand [Part 1]. Taxation Today. 137
[Journal article]Authored by: Plekhanova, V.
Plekhanova, V., & Barrett, J. (2020). Equity Crowdfunding in New Zealand: The Role of Income Tax Incentives. Journal of the Australasian Tax Teachers Association. 15
[Journal article]Authored by: Plekhanova, V.
Plekhanova, V. (2020). Digital Services Taxes and the Unified Approach under the Pillar One Proposal: Exploring the Nexus Frameworks Through the Example of Alibaba. Australian Tax Review. 49
[Journal article]Authored by: Plekhanova, V.
Noonan, C., & Plekhanova, V. (2020). Taxation of Digital Services under Trade Agreements. Journal of International Economic Law. 23(4)
[Journal article]Authored by: Plekhanova, V.
Plekhanova, V. (2020). Viya’s Visit to New Zealand: Can New Zealand Tax Alibaba’s Profits?. New Zealand Journal of Taxation Law and Policy. 26(4)
[Journal article]Authored by: Plekhanova, V.
Plekhanova, V. (2020). China’s Perspectives on Distribution of Digital Gains. New Zealand Journal of Taxation Law and Policy. 26(3)
[Journal article]Authored by: Plekhanova, V.
Plekhanova, V. (2020). Surviving the Digital Tax Storm: Options for New Zealand. New Zealand Journal of Taxation Law and Policy. 26(2)
[Journal article]Authored by: Plekhanova, V.
Plekhanova, V. (2020). Value creation within multinational platform firms: A challenge for the international corporate tax system. eJournal of Tax Research. 17(2), 280-320
[Journal article]Authored by: Plekhanova, V.
Plekhanova, V. (2018). Taxation of Global Digital Matchmakers: A Tentative Step Forward?. New Zealand Business Law Quarterly. 24(1), 69-89
[Journal article]Authored by: Plekhanova, V.

Thesis

Plekhanova, V. (2017). Global matchmakers: Tax challengers and responses in the digital economy. (Doctoral Thesis, The University of Auckland, New Zealand)
[Doctoral Thesis]Authored by: Plekhanova, V.

Conference

Noonan, C., & Plekhanova, V.Ball of Confusion. . Sydney, Australia
[Conference Paper]Authored by: Plekhanova, V.
Plekhanova, V.Taxation of Equity Crowdfunding in New Zealand. . Hobart
[Conference Paper]Authored by: Plekhanova, V.
Plekhanova, V.International Tax Strategy for a Rational Platform Nation. . University of Auckland Business School
[Conference Paper]Authored by: Plekhanova, V.
Plekhanova, V.‘From Coal Mining to Data Mining: Perspectives on Excess Profits Tax in the Digitalised Economy’. . Perth, Australia
[Conference Paper]Authored by: Plekhanova, V.
Plekhanova, V.(Not) addressing the tax challenges of the digital economy: A response to action 1 of the 2015 final report of the OECD/G20 base erosion and profit shifting project. . New South Wales, Australia
[Conference Paper]Authored by: Plekhanova, V.
Plekhanova, V.How do we tax global income?. . Auckland, New Zealand
[Conference Paper]Authored by: Plekhanova, V.

Other

Plekhanova, V. (2021, January). "Relative Merits and Effectiveness of Anti-Avoidance Taxes and Equalisation Taxes on Suppliers of Digital Services: Corrective Justice Framework for Tax Policy Development and Analysis". In Australasian Tax Teachers’ Association Symposium, Christchurch. Presented at The University of Canterbury.
[Oral Presentation]Authored by: Plekhanova, V.

Teaching and Supervision

Teaching Statement

Teaching: 110.289 Taxation; 110.389 Advanced Taxation; 110.807 Tax; 152.727 Managing Multinational Enterprises.

Suprevision: Special Topic (Taxation).

Courses Coordinated

Media and Links

Other Links