Craig Elliffe

University of Auckland - Faculty of Law

Private Bag 92019

Auckland Mail Centre

Auckland, 1142

New Zealand

  • University of Auckland - Faculty of Law

SCHOLARLY PAPERS

42

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21,176

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15

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6

Scholarly Papers (42)

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1.

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

Downloads 1,595 (22,760)
Citation 1

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

New Zealand Business Law Quarterly, Vol. 17, No. 4, pp. 441-466, December 2011
Number of pages: 27 Posted: 27 Jan 2012
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 964 (46,547)
Citation 1

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tax avoidance, criminal tax avoidance, criminal tax prosecution, tax fraud, New Zealand tax avoidance, New Zealand tax fraud

Tax Fraud: When is Tax Avoidance a Criminal Offence?

TAXATION ISSUES: EXISTING AND EMERGING, pp. 79-100, Maples and Sawyer, eds., The Centre for Corporate and Commercial Law
Number of pages: 20 Posted: 01 Jul 2010 Last Revised: 27 Jan 2012
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 631 (81,704)

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tax evasion, pecuniary advantage, prosecution for tax offences, tax fraud, tax offences

2.

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

Journal of Business Law, Issue 7, September 2011
Number of pages: 18 Posted: 20 Mar 2011 Last Revised: 10 Oct 2011
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 1,505 (24,821)

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international, tax avoidance, GAAR, certainty of law, factual and interpretative, domestic law overriding treaties

3.

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

Downloads 1,483 (25,363)
Citation 2

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

Revenue Law Journal, Vol. 19, No. 1, Article 4, 2009
Number of pages: 16 Posted: 22 Nov 2009 Last Revised: 11 Jul 2011
John Prebble KC and Craig Elliffe
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and University of Auckland - Faculty of Law
Downloads 978 (45,603)

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general anti-avoidance, double tax agreements, cross border transactions

Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions

A Cahiers de Droit Fiscal International, Vol. 95A, pp. 575-595
Number of pages: 22 Posted: 24 Jun 2010 Last Revised: 08 Apr 2015
Craig Elliffe and John Prebble KC
University of Auckland - Faculty of Law and Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads 505 (108,199)
Citation 1

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tax treaties, international tax, anti-avoidance rules, treaty overrides, specific anti-avoidance rules

4.

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

British Tax Review, No 1, 2016, pages 62-88
Number of pages: 26 Posted: 11 Mar 2016 Last Revised: 18 Jun 2021
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 1,239 (33,031)
Citation 1

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Treaty override, treaty abuse, tax avoidance, Google tax, digital economy, unilateral tax change, dualist legal system, monist legal system

5.

The Meaning of 'Beneficial Ownership' in Double Tax Agreements

British Tax Review, No. 3, 2009
Number of pages: 31 Posted: 24 Nov 2009
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 1,239 (33,031)

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Beneficial ownership, Double Tax agreements, Articles 10,11, and 12, Article 3(2)

6.

The Meaning of the Principal Purpose Test: One Ring to Bind Them All?

World Tax Journal, Vol 11, Issue 1, 2019
Number of pages: 33 Posted: 17 Apr 2019
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 1,228 (33,476)

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principal purpose test, treaty abuse, tax avoidance, multilateral instrument

7.

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

New Zealand Business Law Quarterly, Vol. 16, pp. 440-460, 2010
Number of pages: 21 Posted: 16 Jun 2010 Last Revised: 23 Oct 2010
Craig Elliffe and Jessica M. Cameron
University of Auckland - Faculty of Law and Chapman Tripp
Downloads 938 (49,096)

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New Zealand tax avoidance, Supreme Court, Ben Nevis, Glenharrow, Westpac, BNZ, Penny and Hooper, section BG1, Parliamentary Contemplation

8.

Justifying Source Taxation in the Digital Age

(2021) 53(3) VUWLR
Number of pages: 24 Posted: 30 Apr 2021 Last Revised: 09 Sep 2021
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 891 (52,671)

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justification for tax, international tax, benefit theory, value creation, digital tax, 1920a compromise

9.

Meaning of ‘Permanent Establishment’ in Article 5 of Double Tax Conventions

New Zealand Journal of Taxation Law and Policy, Vol. 16, No. 1, March 2010 , Journal of International Taxation, Vol 22, No. 4, April 2011
Number of pages: 9 Posted: 16 Jun 2010 Last Revised: 18 Apr 2011
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 844 (56,765)

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permanent establishment, Knights of Columbus, agency, fixed place of business, right of disposition

10.

Assessing the Flaws in the 1920s Compromise in the Times of the Burgeoning Digital Economy and the Great Lockdown

Bulletin for International Tax 2020
Number of pages: 48 Posted: 08 Nov 2020
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 747 (66,785)
Citation 1

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1920s compromise, international tax, allocation of taxing rights, OECD, Pillar One

11.

International Tax Law and its Influence on National Tax Systems

OUP Handbook of International Tax Law (F. Haase, G. Kofler eds., Oxford University Press 2023)
Number of pages: 15 Posted: 30 Apr 2021 Last Revised: 05 Oct 2023
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 660 (78,276)

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international tax law, customary international law, consensus international tax law, digital economy taxation, OECD, Inclusive Framework

12.

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

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 62, No. 1, 2014
Number of pages: 18 Posted: 12 Mar 2014
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 585 (91,157)
Citation 1

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General anti-avoidance rule, GAAR, tax avoidance, judge made law, statutory interpretation, certainty of law, integrity of the tax system

13.

Discerning Commercial and Economic Reality: Applying the GAAR to Frucor

New Zealand Journal of Tax Law and Policy, September 2021
Number of pages: 19 Posted: 01 May 2021 Last Revised: 20 Jul 2021
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 532 (102,650)

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New Zealand tax avoidance, general anti-avoidance rules, GAAR, Frucor, Ben Nevis, economic substance

14.

Is New Zealand Smarter than Other Countries or Simply Special? Reconsidering a Realisation-Based Capital Gains Tax in Light of South Africa’s Experience

New Zealand Journal of Taxation Law and Policy, Vol. 16, No. 3, pp. 269-306
Number of pages: 37 Posted: 22 Jul 2010 Last Revised: 04 Mar 2011
Chye-Ching Huang and Craig Elliffe
New York University School of Law and University of Auckland - Faculty of Law
Downloads 531 (102,875)

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tax reform, New Zealand, capital gains tax, South Africa, evidence of costs and benefits, realization based capital gains

15.

Preventing Unacceptable Tax Treaty Overrides

British Tax Review, Number 1, 2022 pp 38-63
Number of pages: 27 Posted: 14 Jun 2022
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 495 (112,351)

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tax treaties, overrides, monist, dualist, good faith, treaty interpretation

16.

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

Revenue Law Journal, Vol. 21, Issue 1, December 2011
Number of pages: 23 Posted: 07 Mar 2012
Craig Elliffe and Andrew Yin
University of Auckland - Faculty of Law and affiliation not provided to SSRN
Downloads 481 (115,949)

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hybrid, entities, limited partnerships, Australian tax treaty, New Zealand tax treaty, double taxation, partnership report

17.

Key Issues in the Design of Capital Gains Tax Regimes: Taxing Non-Residents

New Zealand Journal of Taxation Law and Policy, Vol 21, No 1, March 2015
Number of pages: 23 Posted: 14 Jul 2015
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 455 (123,869)

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taxation of non-resident capital gains, Article 13, capital gains tax, treaty shopping

18.

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

British Tax Review, Issue 3, p. 307, 2012, 27 pages
Number of pages: 28 Posted: 01 Aug 2012 Last Revised: 11 Aug 2015
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 455 (123,869)

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anti-avoidance rules, tax treaties, 2003 Commentary, Article 1, interpretation of tax treaties, use of Commentaries

19.

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

New Zealand Business Law Quarterly, Vol. 18, No 4, pp. 307-332, 2012
Number of pages: 32 Posted: 01 Aug 2012 Last Revised: 17 Feb 2013
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 440 (128,854)
Citation 1

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thin capitalisation, tax treaties, non-discrimination article, Article 24, anti-avoidance, do treaties override thin capitalisation rules

20.

The Inconvenient Problem with New Zealand’s Foreign Trust Regime

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
Number of pages: 26 Posted: 27 Mar 2012 Last Revised: 19 Nov 2012
Jeremy Beckham and Craig Elliffe
University of Auckland - Faculty of Law and University of Auckland - Faculty of Law
Downloads 440 (128,854)

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resident of a treaty, foreign trust, interpretation of treaties, New Zealand trustees, treaty benefits

21.

Unfinished Business: Domestic Thin Capitalization Rules and the Non-Discrimination Article in the OECD Model

Bulletin for International Tax, Vol. 67, No. 1, 2013, pp. 26-38
Number of pages: 42 Posted: 13 Feb 2013
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 348 (167,867)
Citation 2

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thin capitalisation, non-discrimination articles, article 24 OECD Model, arm's length principles

22.

Interpreting International Tax Agreements: Alsatia in New Zealand

New Zealand Universities Law Review, Vol 28, No 1, 1-24,
Number of pages: 24 Posted: 16 Nov 2018
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 343 (170,535)

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interpretation of tax treaties, tax sparing, tax credits, vienna convention on the law of treaties, textual interpretation, purposive interpretation

23.

Tax Treaty Interpretation: Whether 'Income Tax' Includes Tax on Capital Gains

New Zealand Journal of Taxation Law and Policy, Vol. 15, No. 4, December 2009
Number of pages: 10 Posted: 02 Mar 2010 Last Revised: 09 Mar 2010
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 312 (188,538)

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definition of income tax, capital gains, Virgin Holdings SA, taxation of movable property, static interpretation, New Zealand tax reform

24.

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

New Zealand Law Review 2017, vol II, 257-284
Number of pages: 28 Posted: 26 Oct 2017
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 307 (191,897)

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25.

Building a Better Bridge - The Case for Taxing Capital Gains in New Zealand

New Zealand Business Law Quarterly, Vol. 16, No. 2, 2010
Number of pages: 24 Posted: 21 Jun 2010
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 299 (197,271)

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tax reform, New Zealand, capital gains tax, horizontal equity, generic problems in the NZ rax system

26.

Designing a Powerful General Anti-Avoidance Rule: Reflections on the New Zealand Experience

BTR, Issue 5, 2023
Number of pages: 21 Posted: 18 Jan 2024
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 286 (206,647)

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general anti-avoidance, GAAR, tax avoidance, judge-made law

27.

Alesco New Zealand Limited v CIR: Concerns Over the Broad Discretion in the Application of the New Zealand GAAR

British Tax Review, No 3, 2013
Number of pages: 13 Posted: 06 Aug 2013
Craig Elliffe and Mark Keating
University of Auckland - Faculty of Law and University of Auckland
Downloads 286 (206,647)

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general anti-avoidance rule, New Zealand, cross border instrument, hybrid instrument, optional convertible note

28.

The Brave (and Uncertain) New World of International Taxation under the 2020s Compromise

Downloads 260 (227,567)

The Brave (and Uncertain) New World of International Taxation under the 2020s Compromise

World Tax Journal vol 14 issue 2, 2022
Number of pages: 28 Posted: 09 Dec 2022
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 260 (226,342)

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1920 and 2020s compromise, international tax, tax avoidance, destination tax, transfer pricing, sustainability of tax

The Brave (and Uncertain) New World of International Taxation Under the 2020s Compromise

In: World tax journal. - Amsterdam. - Vol. 14 (2022), no. 2 ; p. 237-260
Posted: 23 Nov 2022
Craig Elliffe
University of Auckland - Faculty of Law

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international taxation principles, MNE, BEPS, business profits, Pillar 1 (OECD), Pillar 2 (OECD), MLI, tax competition, digital economy

29.

Tax Avoidance - Still Waiting for Godot?

New Zealand Universities Law Review
Number of pages: 25 Posted: 26 Nov 2009
Mark Keating and Craig Elliffe
University of Auckland and University of Auckland - Faculty of Law
Downloads 249 (237,457)

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general anti-avoidance provision, tax avoidance, artificial and uncommercial arrangements

30.

Key Practical Issues to Eliminate Double Taxation of Business Income – New Zealand Report to the International Fiscal Association in Paris 2011

Number of pages: 25 Posted: 12 May 2011 Last Revised: 06 Apr 2015
Craig Elliffe, John Prebble KC and Neil Russ
University of Auckland - Faculty of Law, Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Buddle Findlay
Downloads 241 (245,298)
Citation 2

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foreign tax credits, exemption, credit, controlled foreign companies, double taxation, imputation systems

31.

International Secondments and Corporate Residency: Care and Diligence Bring Luck

New Zealand Tax Planning Report, no 2, May 2012.
Number of pages: 9 Posted: 12 Jul 2012 Last Revised: 01 Aug 2012
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 220 (267,550)

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residency, dual residency, permanent home, centre of vital interests, management and control

32.

Submission on the Proposed 'Unified Approach' to Pillar One

Number of pages: 16 Posted: 24 Jan 2020
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 183 (316,544)

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OECD, Pillar 1, justification for tax, international tax, benefits theory, source taxation

33.

Tax Avoidance and the Supreme Court – Waiting for Godot?

New Zealand Business Law Quarterly, Vol. 14, No. 3, September 2008
Number of pages: 23 Posted: 17 Feb 2010 Last Revised: 25 Feb 2010
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 173 (332,935)

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New Zealand, Tax avoidance, GAAR, Court of Appeal, Supreme Court

34.

Issues in the Qualification of Taxable Entities and Treaty Protection: The New Zealand IFA Report to the Mumbai Congress (October 2014)

IFA Cahiers de droit fiscal international (Mumbai Congress Subject 2) 2014
Number of pages: 42 Posted: 06 Mar 2014
Craig Elliffe and Andy Archer
University of Auckland - Faculty of Law and Ernst & Young Limited
Downloads 154 (367,505)

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Hybrid entities, partnership report, treaty entitlement, distributive rules, employment income, directors fees, foreign tax credits

35.

The Problem with ‘Black Hole’ and Feasibility Expenditure: Some Suggestions for Reform

New Zealand Journal of Taxation Law and Policy, Vol. 17, No. 1, March 2011
Number of pages: 19 Posted: 12 Aug 2011
Peggy Lui and Craig Elliffe
PricewaterhouseCoopers and University of Auckland - Faculty of Law
Downloads 151 (373,513)

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36.

Tax Law Issues

THE LEAKY BUILDINGS CRISIS, 2011
Number of pages: 16 Posted: 26 Jun 2012 Last Revised: 27 Jun 2012
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 150 (375,552)

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repairs and maintenance, deductions in respect of leaky buildings, capital and revenue

37.

The Impact of the Approved Issuer Levy on the New Zealand Dollar Domestic Interest Rates

New Zealand Journal of Taxation Law and Policy, Vol. 14, No. 4, December 2008
Number of pages: 17 Posted: 12 May 2010
Craig Elliffe, Alastair Marsden and Russell Poskitt
University of Auckland - Faculty of Law, University of Auckland Business School and Independent
Downloads 139 (399,041)

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gross-up of tax, cost of borrowing, impact of tax on costs of borrowing

38.

Trans-Tasman Thin Capitalisation Rules and Treaties: Implications for New Zealand and Australia on Tighter Thin Capitalisation Ratios

Australian Tax Forum, 2013, Vol. 28, No. 3, 605-640
Number of pages: 36 Posted: 08 Oct 2013
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 127 (427,909)

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thin capitalisation rules, non-discrimination, article 24, double tax treaties, fixed ratio safe harbour thresholds

39.

New Zealand Branch Report, Subject 1: Assessing BEPS: Origins, Standards and Responses

FA 2017 Rio de Janeiro Congress
Number of pages: 32 Posted: 30 Nov 2016
Craig Elliffe, Carmel Peters and Peter Vial
University of Auckland - Faculty of Law, Independent and Independent
Downloads 100 (510,071)

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40.

The 'Other' Associated Persons Reform: Analysis of the 2009 Taxation Law Amendments to the Non-Land Provisions

New Zealand Journal of Taxation Law and Policy, Vol 18, No 1, March 2012, 49-65
Number of pages: 21 Posted: 16 May 2012
Mike Peart and Craig Elliffe
affiliation not provided to SSRN and University of Auckland - Faculty of Law
Downloads 65 (655,802)

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associated persons, New Zealand anti-avoidance provisions, tax reform

41.

Unfinished Business: Domestic Thin Capitalization Rules and the Non-Discrimination Article in the OECD Model

Bulletin for International Taxation. - Amsterdam. - Vol. 67 (2013), no. 1 ; p. 26-38
Posted: 20 Mar 2024
Craig Elliffe
University of Auckland - Faculty of Law

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OECD Model, thin capitalization, non-discrimination, case law

42.

The Meaning of the Principal Purposes Test : One Ring to Bind Them All?

In: World tax journal. - Amsterdam. - Vol. 11 (2019), no. 1 ; p. 47-76
Posted: 05 Dec 2022
Craig Elliffe
University of Auckland - Faculty of Law

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OECD Model, principal purpose test, tax treaty, MLI, anti-avoidance, LoB, GAAR