Lawyers Benjamin Malek

Benjamin Malek

Benjamin Malek

Trainee Lawyer
MLaw

Location

Contact

Direct phone: +41 58 658 31 23
benjamin.malek@walderwyss.com

Curriculum Vitae

Areas of activity: Tax

Benjamin Malek is a trainee lawyer in the tax department of Walder Wyss. His areas of practice include most aspects of domestic and international tax law.

Benjamin Malek studied at the University of Lausanne, where he obtained a bachelor’s degree and a master’s degree in law. Benjamin also read tax law at the University of Oxford (MSc in Taxation, Field Court Tax Chambers Scholar). In 2019, he obtained a Certificate of Advanced Legal Studies (École d'avocature) at the University of Geneva. Benjamin is also currently pursuing a doctorate (PhD) in international tax law at the University of Lausanne.

Prior to joining Walder Wyss, he worked as a Research Associate at the University of Lausanne. Benjamin Malek has extensively published in the fields of international and Swiss tax law, and has received several awards for his research: the OREF Prize (1st laureate) in 2018 awarded by the West Switzerland Tax experts association, a Faculty Prize for his master’s thesis (2018) and the 2023 IFA President YIN Award.

Benjamin Malek primarily advises clients in French and English, he speaks Italian as well.

The principle of capital contributions and concealed contributions: Reflections following the Federal Supreme Court decision 9C_678/2021 of 17 March 2023

2023 | by R. Danon and Benjamin Malek | in: Steuer Revue vol. 78 | pp. 502-516

Procedural Aspects of Arbitration

31 August 2023 | by Benjamin Malek | in: G. Maisto (Editor[s]) | "Dispute Resolutions under Tax Treaties and beyond" | 09/2023 | pp. 265-280

Swiss National Report - Good faith in domestic and international tax law

31 December 2022 | by Benjamin Malek and R. Dorasamy

Beneficial Ownership and Income Receipt under Double Taxation Conventions: Considerations following the Planet Case

2021 | by Benjamin Malek | in: Archiv für Schweizerisches Abgaberecht | pp. 161-192

Article 129 - Tax Harmonization

2020 | by R. Danon and Benjamin Malek | in: in . Martenet and J. Dubey (eds.), Constitution fédérale, Commentaire romand | pp. 2566-2592

Influence of EU case law on the prohibition of international tax abuse in Swiss practice

2020 | by R. Danon and Benjamin Malek | in: Archiv für Schweizerisches Abgaberecht | pp. 477-511

The Prohibition of Abuse of Rights after the CJEU Danish cases

2020 | by R. Danon, D. Gutmann, M. Lukkien, G. Maisto, A. Martín Jiménez and Benjamin Malek | in: Intertax | pp. 482-516

The introduction of the principal purpose test in Switzerland: Analysis and recommendations

2018 | by Benjamin Malek | in: IFF Forum für Steuerrecht | pp. 106-127

The Relevant Economic Activity Test and its Impact on the International Corporate Tax Policy Framework

2018 | by V. Chand and Benjamin Malek | in: British Tax Review | pp. 394-424

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