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Craig Elliffe

University of Auckland

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Publication

Featured researches published by Craig Elliffe.

The Journal of Business Law | 2011

International Tax Avoidance - The Tension between Protecting the Tax Base and Certainty of Law

Craig Elliffe

Archive | 2011

The Thickness of a Prison Wall - When Does Tax Avoidance Become a Criminal Offence?

Craig Elliffe

Revenue law journal | 2009

General Anti-Avoidance Rules and Double Tax Agreements: A New Zealand Perspective

John Prebble Qc; Craig Elliffe

Archive | 2013

Policy Forum: New Zealand's General Anti-Avoidance Rule (GAAR) - A Triumph of Flexibility Over Certainty.

Craig Elliffe

Archive | 2012

Cross Border Tax Avoidance: Applying the 2003 OECD Commentary to Pre-2003 Treaties

Craig Elliffe

Archive | 2012

Thin Capitalisation Rules and Treaties: Does the Ratio in the New Zealand Thin Capitalisation Rules Contravene New Zealand’s Tax Treaty Obligations?

Craig Elliffe

Revenue law journal | 2011

Hybrid Entity Double Taxation: A Case Study on the Taxation of Trans-Tasman Limited Partnerships

Craig Elliffe; Andrew Yin

Archive | 2010

The Test for Tax Avoidance in New Zealand: A Judicial Sea-Change

Craig Elliffe; Jessica M. Cameron

Archive | 2017

Interest Deductibility: Evaluating the Advantage of Earnings Stripping Regimes in Preventing Thin Capitalisation

Craig Elliffe

The British Tax Review | 2016

The Lesser of Two Evils: Double Tax Treaty Override or Treaty Abuse?

Craig Elliffe

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Collaboration

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John Prebble Qc

University of Notre Dame Australia

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Mark Keating

University of Auckland

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Peter Vial

University of Auckland

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Alastair Marsden

University of Auckland

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Andrew Maples

University of Canterbury

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Russell Poskitt

University of Auckland

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Andy G. Archer

Ernst

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Chye-Ching Huang

Center on Budget and Policy Priorities

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Peggy Lui

PricewaterhouseCoopers

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