Ben Stewart is a lawyer and chartered accountant whose work focuses on the design and implementation of international tax policy that improves domestic resource mobilisation and promotes tax justice. Ben works closely with governments in developing and emerging economies and with regional bodies and international organisations (UNDP, World Bank, OECD, ATAF and the EU). Ben has deep technical expertise in international tax and transfer pricing and leads capacity building programs, conducts training and workshops, develops toolkits, and strengthens tax administration systems and processes through technical support.

Ben has over 15 years of experience in international tax and brings a holistic perspective to his work. Previously, Ben has worked with the World Bank, EU and UNDP, and has extensive experience working in the private sector and for the Australian Taxation Office. Ben has worked with governments in over a dozen countries throughout anglophone Africa and South-East Asia and, in partnership with ATAF, has drafted international tax legislation that has now been adopted in over 20 African countries. Ben has represented the World Bank at the OECD/G20 Inclusive Framework and other international standard setting fora. He has contributed to papers, submissions and toolkits that have shaped global tax policy and administration.

Ben is based in Adelaide, Australia.

Select experience

• Led multi-year international tax capacity building programs in several countries, resulting in over $1billion in additional tax collections

• Developed the World Bank's international tax e-learning tool to enable self-paced training for government officials

• Facilitated regional trainings and workshops on international tax issues

• Developed the World Bank’s transfer pricing risk assessment tool that is currently being used by dozens of tax administrations worldwide

• Technical leader for the Australian Government in respect of international tax disputes with large multinational enterprises

• Advised civil society organisations on research, advocacy and other initiatives in respect of international tax

Select publications

• With A Cebreiro Gomez et al, "Digital Services Tax: Country Practice and Technical Challenges" World Bank 2022 (link)

• ATAF suggested approach to drafting transfer pricing legislation, interest deductibility legislation and transfer pricing practice notes (link)

• ATAF suggested approach to drafting digital services tax legislation and permanent establishment legislation (link)

• PCT toolkit for addressing difficulties in accessing comparability data for transfer pricing analysis (link)

• PCT toolkit on transfer pricing documentation (link)

Education

• LLB - University of Adelaide

• BComm (Accounting) - University of Adelaide

• GradDipCA – Institute of Chartered Accountants (CPA equivalent)

• GradDipLP – Law Society of South Australia (Bar Exam equivalent)