Victoria Plekhanova

Massey University - Massey University Auckland

Private Bag 102904

North Shore Mail Centre

Auckland, 0745

New Zealand

SCHOLARLY PAPERS

8

DOWNLOADS

208

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (8)

1.

Value Creation within Multinational Platform Firms: A Challenge for the International Corporate Tax System

eJournal of Tax Research (2020) vol. 17(2)
Number of pages: 41 Posted: 15 Oct 2019 Last Revised: 24 Mar 2020
Victoria Plekhanova
Massey University - Massey University Auckland
Downloads 61 (427,979)

Abstract:

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multisided market, platform firm, user participation, synergy rent, Google

2.

Surviving the Digital Tax Storm: Options for New Zealand

New Zealand Journal of Taxation Law and Policy, June 2020
Number of pages: 21 Posted: 21 Apr 2020 Last Revised: 15 Jun 2020
Victoria Plekhanova
Massey University - Massey University Auckland
Downloads 59 (435,161)

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Date-Enabled Services, Platform Firms, Digital Economy, Taxation

3.

Taxation of Global Digital Matchmakers: A Tentative Step Forward?

New Zealand Business Law Quarterly (March 2018) vol. 24(1)
Number of pages: 16 Posted: 15 Oct 2019
Victoria Plekhanova
Massey University - Massey University Auckland
Downloads 31 (558,017)

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Google, digital economy, Digital Services Tax

4.

Digital Services Taxes and the Unified Approach under the Pillar One Proposal: Exploring the Nexus Frameworks Through the Example of Alibaba

Australian Tax Review (2020) volume 49, issue 4, "Special Issue on International Tax"
Number of pages: 24 Posted: 01 Jun 2021
Victoria Plekhanova
Massey University - Massey University Auckland
Downloads 27 (581,583)

Abstract:

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taxation of digital services, Pillar One proposal, digital services tax, DST

5.

Digital Services Tax: Lessons from the Section 301 Investigation

This material was first published by Thomson Reuters, trading as Sweet & Maxwell, 5 Canada Square, Canary Wharf, London, E14 5AQ, in the British Tax Review (2021), issue 1, as "Digital Services Tax: Lessons from the Section 301 Investigation" and is reproduced by agreement with the publishers
Number of pages: 34 Posted: 01 Jun 2021
Chris Noonan and Victoria Plekhanova
University of Auckland - Faculty of Law and Massey University - Massey University Auckland
Downloads 20 (628,272)

Abstract:

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digital services tax, DST, section 301 of the Trade Act 1974

6.

Viya’s Visit to New Zealand: Can New Zealand Tax Alibaba’s Profits?

New Zealand Journal of Taxation Law and Policy (2020) volume 26, issue 4
Number of pages: 20 Posted: 01 Jun 2021
Victoria Plekhanova
Massey University - Massey University Auckland
Downloads 10 (701,896)

Abstract:

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influencers, income tax, Alibaba

7.

China’s Perspectives on Distribution of Digital Gains

New Zealand Journal of Taxation Law and Policy (2020) Volume 26, issue 3
Posted: 03 Jun 2021
Victoria Plekhanova
Massey University - Massey University Auckland

Abstract:

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taxation of digital services, China, Pillar One proposal

8.

Taxation of Digital Services Under Trade Agreements

Journal of International Economic Law, Volume 23, Issue 4, December 2020, Pages 1015–1039, Available at https://doi.org/10.1093/jiel/jgaa031
Posted: 01 Jun 2021
Chris Noonan and Victoria Plekhanova
University of Auckland - Faculty of Law and Massey University - Massey University Auckland

Abstract:

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digital services tax, trade in digital services