Victoria Plekhanova

Dr Victoria Plekhanova is Lecturer in the Massey University Business School in Auckland campus, New Zealand. Her research interest is international taxation and the tax challenges of the digitalisation.

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Website :

  • Building Legitimacy through Storytelling: Are Fairness Arguments Effective in Driving Tax Cooperation on Pillar 1?, 13 Apr 2023
  • Three Perspectives on Compliance Challenges of the BEPS Two-Pillar Solution, 09 Feb 2023
  • Lessons from the United States’ Section 301 Investigations of Digital Service Taxes, 15 Jul 2021
  • Taxation of Non-Resident Online Marketplaces: Is There a Problem?, 03 May 2021
  • More Efficiency and Equity in Crowdfunding? The Role of R&D Tax Incentives, 29 Mar 2021
  • International Tax Policy for the Global Platform Economy, 09 Jun 2020