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

34

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Scholarly Papers (34)

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1.

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

Downloads 1,348 ( 16,580)
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 QC and Craig Elliffe
Victoria University of Wellington - Faculty of Law and University of Auckland - Faculty of Law
Downloads 920 (28,733)

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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 QC
University of Auckland - Faculty of Law and Victoria University of Wellington - Faculty of Law
Downloads 428 (78,458)
Citation 1

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

2.

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

Downloads 1,335 ( 16,841)
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 767 (36,960)
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 568 (55,221)

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

3.

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 1,312 (17,285)

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

4.

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 1,004 (25,739)

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

5.

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

British Tax Review, No 1, 2016, pages 62-88
Number of pages: 28 Posted: 11 Mar 2016
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 751 (38,620)

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

6.

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 723 (40,715)

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

7.

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 689 (43,444)

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

8.

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 517 (62,873)

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

9.

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
University of Auckland and University of Auckland - Faculty of Law
Downloads 416 (81,938)

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

10.

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 409 (83,534)

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

11.

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 377 (91,848)

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

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 368 (94,416)
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.

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 364 (95,566)
Citation 1

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

14.

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 338 (103,959)

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

15.

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 321 (110,080)

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

16.

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 290 (122,701)

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

17.

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 265 (134,884)

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

18.

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 242 (147,604)

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

19.

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 224 (159,013)

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

20.

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 224 (159,013)

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

21.

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 216 (164,598)

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

22.

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 QC and Neil Russ
University of Auckland - Faculty of Law, Victoria University of Wellington - Faculty of Law and Buddle Findlay
Downloads 214 (166,005)
Citation 2

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

23.

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 192 (183,561)

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24.

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 182 (192,589)

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

25.

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 177 (197,320)

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

26.

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 144 (234,634)

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

27.

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 126 (260,614)

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

28.

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 University of Auckland - Department of Accounting and Finance
Downloads 109 (289,238)

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

29.

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 98 (310,753)

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

30.

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 97 (312,843)

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31.

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 92 (323,650)

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

32.

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 91 (325,924)

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

33.

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 University of Auckland - Department of Commercial Law
Downloads 58 (418,397)

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34.

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 28 (549,681)

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