Professor of Taxation Law and Policy
University of Auckland
12 Grafton Road
City
Auckland, Auckland 1142
New Zealand
64 9 9238990 (Phone)
64 9 3737476 (Fax)
email address
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Professor
University of Auckland - Faculty of Business & Economics
Private Bag 92019
Auckland
New Zealand
email address
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Elliffe, Craig's
Scholarly Papers
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Aggregate Statistics |
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Total
Downloads
5,186 |
Total
Citations
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1.
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General Anti-Avoidance Rules and Double Tax Agreements: A New Zealand Perspective
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Prebble, John
Victoria University of Wellington Elliffe, Craig
University of Auckland
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Posted:
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22 Nov 09
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Last Revised:
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18 Jul 11
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867
(11,731)
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Elliffe, Craig
University of Auckland Prebble, John
Victoria University of Wellington
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24 Jun 10
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Last Revised:
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18 Jul 11
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208
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tax treaties, international tax, anti-avoidance rules, treaty overrides, specific anti-avoidance rules
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Prebble, John
Victoria University of Wellington Elliffe, Craig
University of Auckland
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22 Nov 09
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Last Revised:
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11 Jul 11
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659
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general anti-avoidance, double tax agreements, cross border transactions
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2.
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Elliffe, Craig
University of Auckland
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20 Mar 11
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Last Revised:
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10 Oct 11
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718
(15,606)
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international, tax avoidance, GAAR, certainty of law, factual and interpretative, domestic law overriding treaties
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3.
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Elliffe, Craig
University of Auckland
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601
(20,129)
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Beneficial ownership, Double Tax agreements, Articles 10,11, and 12, Article 3(2)
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4.
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Elliffe, Craig
University of Auckland Cameron, Jessica M.
Chapman Tripp
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16 Jun 10
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Last Revised:
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23 Oct 10
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551
(22,604)
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New Zealand tax avoidance, Supreme Court, Ben Nevis, Glenharrow, Westpac, BNZ, Penny and Hooper, section BG1, Parliamentary Contemplation
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5.
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Tax Fraud: When is Tax Avoidance a Criminal Offence?
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Versions (2)
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Elliffe, Craig
University of Auckland
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Posted:
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01 Jul 10
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Last Revised:
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05 Feb 12
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447
(29,882)
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Elliffe, Craig
University of Auckland
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142
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tax avoidance, criminal tax avoidance, criminal tax prosecution, tax fraud, New Zealand tax avoidance, New Zealand tax fraud
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Elliffe, Craig
University of Auckland
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01 Jul 10
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Last Revised:
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27 Jan 12
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305
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tax evasion, pecuniary advantage, prosecution for tax offences, tax fraud, tax offences
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6.
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Elliffe, Craig
University of Auckland
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16 Jun 10
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Last Revised:
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18 Apr 11
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265
(56,133)
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permanent establishment, Knights of Columbus, agency, fixed place of business, right of disposition
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7.
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Huang, Chye-Ching
University of Auckland Elliffe, Craig
University of Auckland
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22 Jul 10
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Last Revised:
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04 Mar 11
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262
(56,871)
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tax reform, New Zealand, capital gains tax, South Africa, evidence of costs and benefits, realization based capital gains
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8.
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The Inconvenient Problem with New Zealand’s Foreign Trust Regime
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Bulletin for International Tax, Vol. 66, 2012, New Zealand Journal of Taxation Law and Policy, Vol. 18, No. 2, 2012, Trust and Trustees, Vol 18, Issue 9, Oct 2012
Accepted Paper Series
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Beckham, Jeremy
affiliation not provided to SSRN Elliffe, Craig
University of Auckland
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27 Mar 12
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Last Revised:
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19 Nov 12
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207
(73,035)
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resident of a treaty, foreign trust, interpretation of treaties, New Zealand trustees, treaty benefits
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9.
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Keating, Mark
affiliation not provided to SSRN Elliffe, Craig
University of Auckland
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175
(85,948)
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general anti-avoidance provision, tax avoidance, artificial and uncommercial arrangements
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10.
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Elliffe, Craig
University of Auckland
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01 Aug 12
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Last Revised:
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17 Feb 13
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152
(97,827)
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thin capitalisation, tax treaties, non-discrimination article, Article 24, anti-avoidance, do treaties override thin capitalisation rules
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11.
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Elliffe, Craig
University of Auckland Prebble, John
Victoria University of Wellington Russ, Neil
Buddle Findlay
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12 May 11
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Last Revised:
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06 Jul 11
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142
(103,755)
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foreign tax credits, exemption, credit, controlled foreign companies, double taxation, imputation systems
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12.
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Elliffe, Craig
University of Auckland
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02 Mar 10
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Last Revised:
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09 Mar 10
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133
(109,670)
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definition of income tax, capital gains, Virgin Holdings SA, taxation of movable property, static interpretation, New Zealand tax reform
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13.
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Elliffe, Craig
University of Auckland
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125
(115,469)
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tax reform, New Zealand, capital gains tax, horizontal equity, generic problems in the NZ rax system
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14.
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Elliffe, Craig
University of Auckland
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120
(119,302)
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anti-avoidance rules, tax treaties, 2003 Commentary, Article 1, interpretation of tax treaties, use of Commentaries
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15.
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Elliffe, Craig
University of Auckland Yin, Andrew
affiliation not provided to SSRN
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110
(127,640)
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hybrid, entities, limited partnerships, Australian tax treaty, New Zealand tax treaty, double taxation, partnership report
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16.
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Elliffe, Craig
University of Auckland
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17 Feb 10
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Last Revised:
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25 Feb 10
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85
(152,040)
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New Zealand, Tax avoidance, GAAR, Court of Appeal, Supreme Court
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17.
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Elliffe, Craig
University of Auckland Marsden, Alastair
University of Auckland - Faculty of Business & Economics Poskitt, Russell
University of Auckland - Department of Accounting and Finance
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56
(192,078)
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gross-up of tax, cost of borrowing, impact of tax on costs of borrowing
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18.
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Elliffe, Craig
University of Auckland
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12 Jul 12
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Last Revised:
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01 Aug 12
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53
(197,129)
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residency, dual residency, permanent home, centre of vital interests, management and control
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19.
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Elliffe, Craig
University of Auckland
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| Posted: |
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26 Jun 12
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Last Revised:
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27 Jun 12
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39
(224,119)
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repairs and maintenance, deductions in respect of leaky buildings, capital and revenue
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20.
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Lui, Peggy
PricewaterhouseCoopers Elliffe, Craig
University of Auckland
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36
(230,756)
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21.
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Elliffe, Craig
University of Auckland
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30
(245,565)
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thin capitalisation, non-discrimination articles, article 24 OECD Model, arm's length principles
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22.
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Peart, Mike
affiliation not provided to SSRN Elliffe, Craig
University of Auckland
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12
(306,423)
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associated persons, New Zealand anti-avoidance provisions, tax reform
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Records 1 -
22
of 22 matches
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1
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