Dr Benjamin Walker

Dr Benjamin Walker profile picture

Senior Lecturer School of Accounting and Commercial Law

Courses

Teaching in 2020

Profile

Benjamin is a Senior Lecturer in the School of Accounting and Commercial Law. He received his undergraduate degrees in Law & Finance from the University of Otago. He completed a Master of Laws in International Tax and a PhD (with honours) from the Vienna University of Economics & Business. His PhD focuses on a key international tax treaty norm: Agency Permanent Establishment. His dissertation explores the conflicts of Agency and the relevance of the Agency Permanent Establishment as a norm in the 21st century. Benjamin also has nearly four years of experience in Australia, the UK and Germany advising large companies on various international tax issues. Benjamin’s current research agenda explores various international tax issues.

Publications

Walker, ‘New Wave Technologies and Tax Justice’, Tax Justice (Cambridge, Hart, 2020) [FORTHCOMING]

McCredie, Sadiq & Walker, ‘Transformation of the accounting profession: Technological advances, historical insights, and lessons for the future’ Australian Journal of Management [FORTHCOMING]

Bogenschneider & Walker, ‘A Revised ETR Measure for Capital Re-Investment by Profitable Firms’, (2020) 37(2) Journal of Taxation of Investments

Walker, ‘Analysing New Zealand’s Digital Services Tax Proposal’, (2019) 21(2) Journal of Australian Taxation

Walker, ‘Facilitating SDG 8 by Tax Law Reform’ in Walker/Pekmezovic/Walker (eds.), Sustainable Development: Harnessing Business to Achieve the SDG’s through Financing, Technology and Innovation, (London, Wiley, 2019).

Walker, Reservations to the Multilateral Instrument in Lang et al., The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects, (Vienna: Kluwer International, 2018), Chapter 8.

Govind / Damberger / Wakounig / Holzinger / VanWest / Langer / Miladinovic / Walker / Zoehrer / Hoertenhuber / Bravo, The Multilateral Instrument: Legal Concerns and the Way Forward, Tax Notes International 2017, Volume 86, No. 9, 80-85.

Walker & Rust, Dependent and Independent Personal Services in Lang et al., The UN Model Convention and its Relevance for the Global Tax Treaty Network, (Vienna: IBFD, 2017), 71-87.

Walker, Exchange of Information for Criminal Tax Matters in: Guenther and Tuechler, Exchange of Information for Tax Purposes (Vienna: Linde Verlag, 2013), 583-600.

Courses

Teaching in 2020